§ 922 — Statement of taxes to be mailed

New York § 922

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 3: Collection of Taxes; Return of Collecting Officer
• Art. 9: Levy and Collection of Taxes

Text

§ 922. Statement of taxes to be mailed. 1. (a) Upon receipt of the tax\nroll and warrant, the collecting officer shall mail or, subject to the\nprovisions of section one hundred four of this chapter, transmit\nelectronically to each owner of real property at the tax billing address\nlisted thereon a statement showing the amount of taxes due on the\nproperty. The statement must contain:\n (i) the mailing address of the owner;\n (ii) a description sufficient to effectively apprise the recipient of\nthe identity and location of the parcel for which it is issued;\n (iii) the taxes due on such parcel and the data used to calculate the\namount due, including but not limited to: the full value of the parcel\nas determined by the assessor; the uniform percentage of value\napplicable to the assessing unit (or, in a special assessing unit, the\nuniform percentage of value applicable to the class) pursuant to section\nthree hundred five of this chapter; the total assessed value of the\nparcel; the assessed value of the exemptions applied to such parcel for\neach taxing purpose and the full value which each such exemption\nrepresents; the taxable assessed value of the parcel for each taxing\npurpose; and the tax rate for each taxing purpose;\n (iv) the total amount of taxes levied for each taxing purpose, and the\npercentage increase or decrease in such amount relative to the preceding\nlevy;\n (v) the period covered by the taxes;\n (vi) the time, manner and places fixed for receiving payments of\ntaxes;\n (vii) the name and address of the collecting officer;\n (viii) the interest and penalties which shall accrue if payment is not\ntimely made;\n (ix) a legend stating "if you wish to receive a receipt for payment of\nthis tax bill, place an 'x' in this box { }";\n (x) explanations of any abbreviations or technical terms used in the\nstatement of taxes;\n (xi) if school district taxes are included on the statement, the\nschool district code established by the department of taxation and\nfinance;\n (xii) an explanation of the assessment review process;\n (xiii) such other information as may be prescribed by law;\n (xiv) if, not later than ten days after the filing of the preceding\ntentative assessment roll, the assessing unit mailed to each owner of\ntaxable real property a notice in a form prescribed by the commissioner\ncontaining the information described by subparagraphs (iii) and (xii) of\nthis paragraph (excluding the taxes due on the parcel and the tax rate\nfor each taxing purpose), the statement of taxes need not include the\ninformation prescribed by subparagraph (xii) of this paragraph; and\n (xv) notwithstanding any general, special or local law to the\ncontrary, if the taxes set forth in the statement are payable in\ninstallments such statement shall clearly disclose the due dates for\npayment of such installments without interest or penalties.\n (b) In addition, in the event that at any time prior to the expiration\nof his warrant the collecting officer shall receive notice of a transfer\nof title to real property occurring subsequent to the taxable status\ndate, such collecting officer shall mail a statement of taxes to the new\nowner of such real property at the tax billing address listed thereon if\nthe amount of taxes due as listed on the tax roll has not been paid.\n (c) Nothing contained in this section shall be construed to preclude\nthe personal delivery of a bill to an owner or mortgage investing\ninstitution and where a bill is so delivered, a reference in this\nchapter to the mailing of such bill shall be deemed a reference to the\ndelivery of such bill, unless the context clearly indicates otherwise.\n (d) Upon resolution duly adopted by the council of a city, or town\nboard of a town, the collecting officer shall cause to be enclosed with\nthe statement showing the amount of tax due, a summary of the adopted\nmunicipal budget and an explanation of the computation of the tax rate.\n 1-a. The collecting officer shall further enclose with each such\nstatement a notice that any taxpayer who owns residential real property\nconsisting of no more than three family dwelling units and who is age\nsixty-five or over or who is disabled is eligible for a third party\nnotification procedure if desired. Such notice shall state that any\neligible taxpayer wishing to participate in such procedure must\ndesignate an adult third party to receive notification, that the\ndesignated third party must consent to such notification, where the\nappropriate application form may be obtained, and that an application\nform must be filed with the collecting officer of the appropriate\nmunicipal corporation no later than a specific date, as chosen by\nresolution of the legislative body of such municipal corporation, which\ndate shall be no earlier than sixty days prior to the levy of taxes by\nor on behalf of such municipal corporation. Duplicates of subsequent tax\nbills and notices of unpaid taxes shall be mailed to such third party\nuntil such time as the property owner or an administrator or executor of\nthe estate of such property owner notifies the collecting officer in\nwriting that third party procedure should cease or until such time as a\nchange of ownership is indicated on the tax roll or the collecting\nofficer receives notice of a change of ownership pursuant to section\nfive hundred seventy-four of this chapter. The collecting officer shall\nmail an application form to any eligible taxpayer who requests the same\nand who includes a self-addressed, stamped envelope with such request.\n 1-b. The collecting officer, upon request by the landowner receiving\nthe agricultural assessment, shall disclose the dollar value of the\nreduction in the tax liability attributable to land receiving such\nagricultural assessment.\n 1-c. Each statement of taxes pertaining to residential property shall\ncontain or be accompanied by a notice or legend reading substantially as\nfollows: "IF YOU ARE A SENIOR CITIZEN, A PERSON WITH A PHYSICAL\nDISABILITY AND/OR A VETERAN, YOU MAY BE ENTITLED TO A PARTIAL EXEMPTION\nFROM PROPERTY TAXES. Eligible homeowners have until (insert date) to\napply for such exemptions. For further information please call or write\nthe assessor's office" followed by the telephone number and address of\nthat office.\n 2. The cost of the statements and postage shall be a charge against\nthe city or town.\n 3. The failure to mail any such statement, or the failure of the\naddressee to receive the same, shall not in any way affect the validity\nof the taxes or interest prescribed by law with respect thereto.\n