2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 3 - Collection of Taxes; Return of Collecting Officer › 922 - Statement of Taxes to Be Mailed.

§ 922. Statement of taxes to be mailed. 1. (a) Upon receipt of the tax
roll  and  warrant, the collecting officer shall mail or, subject to the
provisions of  section  one  hundred  four  of  this  chapter,  transmit
electronically to each owner of real property at the tax billing address
listed  thereon  a  statement  showing  the  amount  of taxes due on the
property. The statement must contain:
(i) the mailing address of the owner;
(ii) a description sufficient to effectively apprise the recipient  of
the identity and location of the parcel for which it is issued;
(iii)  the taxes due on such parcel and the data used to calculate the
amount due, including but not limited to: the full value of  the  parcel
as   determined  by  the  assessor;  the  uniform  percentage  of  value
applicable to the assessing unit (or, in a special assessing  unit,  the
uniform percentage of value applicable to the class) pursuant to section
three  hundred  five  of  this  chapter; the total assessed value of the
parcel; the assessed value of the exemptions applied to such parcel  for
each  taxing  purpose  and  the  full  value  which  each such exemption
represents; the taxable assessed value of the  parcel  for  each  taxing
purpose; and the tax rate for each taxing purpose;
(iv) the total amount of taxes levied for each taxing purpose, and the
percentage increase or decrease in such amount relative to the preceding
levy;
(v) the period covered by the taxes;
(vi)  the  time,  manner  and  places  fixed for receiving payments of
taxes;
(vii) the name and address of the collecting officer;
(viii) the interest and penalties which shall accrue if payment is not
timely made;
(ix) a legend stating "if you wish to receive a receipt for payment of
this tax bill, place an 'x' in this box { }";
(x) explanations of any abbreviations or technical terms used  in  the
statement of taxes;
(xi)  if  school  district  taxes  are  included on the statement, the
school district code established  by  the  department  of  taxation  and
finance;
(xii) an explanation of the assessment review process;
(xiii) such other information as may be prescribed by law; and
(xiv)  if,  not  later than ten days after the filing of the preceding
tentative assessment roll, the assessing unit mailed to  each  owner  of
taxable  real property a notice in a form prescribed by the commissioner
containing the information described by subparagraphs (iii) and (xii) of
this paragraph (excluding the taxes due on the parcel and the  tax  rate
for  each  taxing  purpose), the statement of taxes need not include the
information prescribed by subparagraph (xii) of this paragraph.
(b) In addition, in the event that at any time prior to the expiration
of his warrant the collecting officer shall receive notice of a transfer
of title to real property occurring subsequent  to  the  taxable  status
date, such collecting officer shall mail a statement of taxes to the new
owner of such real property at the tax billing address listed thereon if
the amount of taxes due as listed on the tax roll has not been paid.
(c)  Nothing  contained in this section shall be construed to preclude
the personal delivery of a  bill  to  an  owner  or  mortgage  investing
institution  and  where  a  bill  is  so  delivered, a reference in this
chapter to the mailing of such bill shall be deemed a reference  to  the
delivery of such bill, unless the context clearly indicates otherwise.
(d)  Upon  resolution  duly  adopted by the council of a city, or town
board of a town, the collecting officer shall cause to be enclosed  with

the  statement  showing  the amount of tax due, a summary of the adopted
municipal budget and an explanation of the computation of the tax rate.
1-a.  The  collecting  officer  shall  further  enclose with each such
statement a notice that any taxpayer who owns residential real  property
consisting  of  no  more than three family dwelling units and who is age
sixty-five or over or who is disabled is  eligible  for  a  third  party
notification  procedure  if  desired.  Such  notice shall state that any
eligible  taxpayer  wishing  to  participate  in  such  procedure   must
designate  an  adult  third  party  to  receive  notification,  that the
designated third party must consent  to  such  notification,  where  the
appropriate  application  form  may be obtained, and that an application
form must be filed  with  the  collecting  officer  of  the  appropriate
municipal  corporation  no  later  than  a  specific  date, as chosen by
resolution of the legislative body of such municipal corporation,  which
date  shall  be no earlier than sixty days prior to the levy of taxes by
or on behalf of such municipal corporation. Duplicates of subsequent tax
bills and notices of unpaid taxes shall be mailed to  such  third  party
until such time as the property owner or an administrator or executor of
the  estate  of  such  property owner notifies the collecting officer in
writing that third party procedure should cease or until such time as  a
change  of  ownership  is  indicated  on  the tax roll or the collecting
officer receives notice of a change of  ownership  pursuant  to  section
five  hundred seventy-four of this chapter. The collecting officer shall
mail an application form to any eligible taxpayer who requests the  same
and who includes a self-addressed, stamped envelope with such request.
1-b.  The  collecting officer, upon request by the landowner receiving
the agricultural assessment, shall disclose  the  dollar  value  of  the
reduction  in  the  tax  liability  attributable  to land receiving such
agricultural assessment.
1-c. Each statement of taxes pertaining to residential property  shall
contain or be accompanied by a notice or legend reading substantially as
follows:  "IF  YOU  ARE  A  SENIOR  CITIZEN,  A  PERSON  WITH A PHYSICAL
DISABILITY AND/OR A VETERAN, YOU MAY BE ENTITLED TO A PARTIAL  EXEMPTION
FROM  PROPERTY  TAXES.  Eligible  homeowners have until (insert date) to
apply for such exemptions. For further information please call or  write
the  assessor's  office" followed by the telephone number and address of
that office.
2. The cost of the statements and postage shall be  a  charge  against
the city or town.
3.  The  failure  to  mail  any  such statement, or the failure of the
addressee to receive the same, shall not in any way affect the  validity
of the taxes or interest prescribed by law with respect thereto.