New York § 981 Tax statements to include notice of arrears

New York Statutes

§ 981 — Tax statements to include notice of arrears

New York § 981

Law RPTReal Property Tax

Title 5Provisions of General Application; Miscellaneous

Art. 9Levy and Collection of Taxes

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Bluebook

N.Y. Real Property Tax § 981 (2026).

Text

§ 981. Tax statements to include notice of arrears.

1.Notwithstanding\nany general, special or local law, if at the time of the preparation of\na statement of taxes, the real property to which the statement relates\nis subject to a delinquent tax, the statement of taxes shall include a\nlegend in substantially the following form:\n "Taxes from one or more prior levies remained due and owing when\n this statement of taxes was prepared. Payment of the arrears\n should be made to (insert name, address and telephone number of\n the enforcing officer, or, if the delinquent tax lien has been\n sold pursuant to title five of article eleven of this chapter,\n insert name, address and telephone number of the purchaser or\n its collection agent). To determine the amount in ar

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§ 981. Tax statements to include notice of arrears. 1. Notwithstanding\nany general, special or local law, if at the time of the preparation of\na statement of taxes, the real property to which the statement relates\nis subject to a delinquent tax, the statement of taxes shall include a\nlegend in substantially the following form:\n "Taxes from one or more prior levies remained due and owing when\n this statement of taxes was prepared. Payment of the arrears\n should be made to (insert name, address and telephone number of\n the enforcing officer, or, if the delinquent tax lien has been\n sold pursuant to title five of article eleven of this chapter,\n insert name, address and telephone number of the purchaser or\n its collection agent). To determine the amount in arrears,\n contact that office. Continued failure to pay all of the taxes\n levied against the property will result in your loss of the\n property."\n 2. Upon the request of the collecting officer, a list identifying the\nparcels to which this provision applies shall be furnished annually to\nthe collecting officer by the enforcing officer, as defined by section\neleven hundred two of this chapter, no later than the thirtieth day\nprior to the last date prescribed by law for the mailing of a statement\nof taxes. In lieu of providing such a list, the enforcing officer may\nfurnish a copy of the list of delinquent taxes filed pursuant to section\neleven hundred twenty-two of this chapter, if available.\n 3. Failure to include such a legend shall not invalidate any tax or\nprevent the enforcement of the same as provided by law.\n 4. The provisions of this section shall not apply to tax statements\nprepared by the collecting officer of a school district or a village for\nwhich the county enforces delinquent taxes pursuant to section fourteen\nhundred forty-two of this chapter.\n