New York Laws
Title 1 - General Provisions
510-A - Notice to Property Owners of Changes in the Taxable Status of Their Property.

§ 510-a. Notice to property owners of changes in the taxable status of
their property. 1. Notwithstanding the provisions of any general,
special or local law to the contrary, the assessors in towns, counties,
and cities, having power to determine the taxable status of property for
tax purposes shall, not later than ten days prior to the date for
hearing complaints in relation to assessments, or in the case of the
city of New York, not later than thirty days prior to the final date for
filing an appeal, mail to each owner of such real property in their
town, city or county a notice of change which said assessors have made
in the taxable status of such property from the status of (a) wholly
exempt to taxable in whole or in part or (b) taxable in part to taxable
in whole. Such notice shall include a statement of the date or dates and
times at which the board of assessment review shall meet to hear
complaints with respect to assessments. Provided, however, that no such
notice shall be required when a STAR exemption has been removed upon the
request of the property owner or at the direction of the commissioner.

2. Failure to mail any such notice or failure of the owner to receive
the same shall not prevent the levy, collection and enforcement of the
payment of taxes on such real property.

3. The provisions of subdivision one of this section shall not apply
to any assessing unit which sends an assessment disclosure notice and,
if thereafter required, a notice of change, pursuant to section five
hundred eleven of this chapter; provided such notice addresses the
discontinuance of an exemption granted on the assessment roll of the
preceding year to the property for which the notice is sent.

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