§ 510 — Notice of increased assessments in towns, cities and certain counties

§ 510. Notice of increased assessments in towns, cities and certain\ncounties. 1. Notwithstanding the provisions of any general, special or\nlocal law to the contrary, the assessors in towns, cities and counties\nhaving power to assess property for tax purposes shall not sooner than\none hundred twenty days preceding the date on which the tentative\nassessment roll is scheduled to be filed and not later than ten days\nprior to the date for hearing complaints in relation to assessments mail\nto each owner of real property in their town, city or county a notice of\nany increase in the assessment thereof for that year. Such notice shall,\nat a minimum, specify each parcel of real property, the assessed\nvaluation thereof for that year and the previous year and the net\nincrease in the assessment. Such notice shall indicate whether it\nincludes a preliminary assessment or a tentative assessment. For\npurposes of this section, a "preliminary assessment" is an assessment as\ndetermined by the assessor which does not yet appear on the tentative\nassessment roll and a "tentative assessment" is an assessment as it\nappears on the tentative assessment roll. Where a notice of preliminary\nassessment was sent and the tentative assessment of the parcel differs\nfrom its preliminary assessment, not later than ten days prior to the\ndate for hearing complaints in relation to assessments, the assessor\nshall mail a notice to the owner of such property stating the\npreliminary assessment and the tentative assessment. All notices sent\npursuant to this section shall also include a statement of the date or\ndates and times at which the board of assessment review shall meet to\nhear complaints with respect to assessments and that a publication\ncontaining procedures for contesting an assessment is available at the\nassessor's office. Failure to mail any such notice or failure of the\nowner to receive the same shall not prevent the levy, collection and\nenforcement of the payment of the taxes on such real property. The\nprovisions of this section shall not apply to the city of New York which\nshall continue to be subject to the provisions of the New York city\ncharter.\n 2. The provisions of subdivision one of this section shall not apply\nto any assessing unit which sends an assessment disclosure notice and,\nif thereafter required, a notice of change, pursuant to section five\nhundred eleven of this chapter.\n 3. No separate notice shall be required to be mailed pursuant to this\nsection for property subject to taxation pursuant to title two of this\narticle provided the assessor complies with the notice provision of\nsection five hundred forty-two of such title.\n