§ 510-A — Notice to property owners of changes in the taxable status of their property

New York § 510-A

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 1: General Provisions
• Art. 5: Assessment Procedure

Text

§ 510-a. Notice to property owners of changes in the taxable status of\ntheir property. 1. Notwithstanding the provisions of any general,\nspecial or local law to the contrary, the assessors in towns, counties,\nand cities, having power to determine the taxable status of property for\ntax purposes shall, not later than ten days prior to the date for\nhearing complaints in relation to assessments, or in the case of the\ncity of New York, not later than thirty days prior to the final date for\nfiling an appeal, mail to each owner of such real property in their\ntown, city or county a notice of change which said assessors have made\nin the taxable status of such property from the status of (a) wholly\nexempt to taxable in whole or in part or (b) taxable in part to taxable\nin whole. Such notice shall include a statement of the date or dates and\ntimes at which the board of assessment review shall meet to hear\ncomplaints with respect to assessments. Provided, however, that no such\nnotice shall be required when a STAR exemption has been removed upon the\nrequest of the property owner or at the direction of the commissioner.\n 2. Failure to mail any such notice or failure of the owner to receive\nthe same shall not prevent the levy, collection and enforcement of the\npayment of taxes on such real property.\n 3. 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; provided such notice addresses the\ndiscontinuance of an exemption granted on the assessment roll of the\npreceding year to the property for which the notice is sent.\n