New York Laws
Title 1 - General Provisions
510 - Notice of Increased Assessments in Towns, Cities and Certain Counties.

§ 510. Notice of increased assessments in towns, cities and certain
counties. 1. Notwithstanding the provisions of any general, special or
local law to the contrary, the assessors in towns, cities and counties
having power to assess property for tax purposes shall not sooner than
one hundred twenty days preceding the date on which the tentative
assessment roll is scheduled to be filed and not later than ten days
prior to the date for hearing complaints in relation to assessments mail
to each owner of real property in their town, city or county a notice of
any increase in the assessment thereof for that year. Such notice shall,
at a minimum, specify each parcel of real property, the assessed
valuation thereof for that year and the previous year and the net
increase in the assessment. Such notice shall indicate whether it
includes a preliminary assessment or a tentative assessment. For
purposes of this section, a "preliminary assessment" is an assessment as
determined by the assessor which does not yet appear on the tentative
assessment roll and a "tentative assessment" is an assessment as it
appears on the tentative assessment roll. Where a notice of preliminary
assessment was sent and the tentative assessment of the parcel differs
from its preliminary assessment, not later than ten days prior to the
date for hearing complaints in relation to assessments, the assessor
shall mail a notice to the owner of such property stating the
preliminary assessment and the tentative assessment. All notices sent
pursuant to this section shall also 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 and that a publication
containing procedures for contesting an assessment is available at the
assessor's office. 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 the taxes on such real property. The
provisions of this section shall not apply to the city of New York which
shall continue to be subject to the provisions of the New York city
charter.

2. 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.

3. No separate notice shall be required to be mailed pursuant to this
section for property subject to taxation pursuant to title two of this
article provided the assessor complies with the notice provision of
section five hundred forty-two of such title.

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