2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 987 - Notice of Unpaid Taxes.

§  987. Notice of unpaid taxes. 1. The collecting officer shall, on or
  after the thirty-first day following the expiration of the period during
  which taxes may be paid without interest, but no later than  the  sooner
  of the eighty-fifth day after such expiration or the fifteenth day prior
  to  the  expiration  of  the warrant for the collection of taxes, mail a
  notice to each owner of real property upon which taxes remain unpaid  on
  the  tax roll to which his or her warrant relates; provided, however, in
  the county of Monroe, the collecting officer shall  no  later  than  the
  sooner  of  the ninetieth day after such expiration or the fifteenth day
  prior to the expiration of the warrant for the collection of taxes, mail
  a notice to each owner of real property upon which taxes  remain  unpaid
  on  the  tax roll to which his or her warrant relates. This notice shall
  be sent to the mailing address of the owner and a copy  of  such  notice
  shall  be  sent  to the tax billing address, if different. The governing
  body of the municipal corporation may adopt a local  law  or  resolution
  providing  for  the  expense  of mailing such notices, which shall be an
  additional penalty of not more than two dollars chargeable  against  the
  parcel.  Such  notice  shall  at  least contain the following and may be
  attached to or be part of a duplicate copy of the tax bill:
"The taxes on your property have not been paid. If  the  taxes  should
  have  been  paid  through  a  real  property  tax escrow account, please
  immediately notify the holder of the account that the taxes have not yet
  been paid."
2. In a municipal corporation  which  accepts  payments  of  taxes  in
  installments, the provisions of this section shall be applicable to each
  unpaid  installment;  provided,  however, that with respect to the first
  installment payment for any fiscal year, the  notice  required  by  this
  section shall be sent no later than eighty-five days after the last date
  on  which  such payment was payable without interest, provided, however,
  in the county of Monroe the notice required by  this  section  shall  be
  sent no later than ninety days after the last date on which such payment
  was  payable  without  interest,  and  that  with respect to installment
  payments other than the first installment payment  for  a  fiscal  year,
  such  notice  shall  be sent no later than one hundred twenty days after
  the last date on which such installment was payable without interest.
3. The address to which each such notice to the owner shall be  mailed
  shall  be  the  mailing  address  of  the  owner as reported pursuant to
  section five hundred  seventy-four  of  this  chapter  or  as  otherwise
  reported  to  the collecting officer; provided, however, that if no such
  address has been reported, such notice shall be mailed to the address of
  the property as shown on the tax roll.
4. The failure to  mail  any  such  notice,  or  the  failure  of  the
  addressee  to receive the same, shall not in any way affect the validity
  of taxes or interest prescribed by law with respect thereto.
5. The provisions  of  this  section  shall  apply  to  all  municipal
  corporations,  other than school districts, notwithstanding any general,
  special or local law to the contrary; provided, however,  that  where  a
  school district tax has been levied together with the taxes of a city or
  town,  the  notice  of  the  city  or town collecting officer shall make
  reference to the school district taxes.