STATE OF NEW YORK
________________________________________________________________________
1823--A
2021-2022 Regular Sessions
IN SENATE
January 16, 2021
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Introduced by Sens. SKOUFIS, PARKER -- read twice and ordered printed,
and when printed to be committed to the Committee on Local Government
-- recommitted to the Committee on Local Government in accordance with
Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to tax billing
addresses
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 518 of the real property tax law, as amended by
2 chapter 145 of the laws of 1990, is amended to read as follows:
3 § 518. Change in tax billing address. Where the assessor receives a
4 report of a transfer occurring after the taxable status date, or is
5 otherwise notified of a change in tax billing address, the assessor
6 shall enter the new tax billing address on the data file, as that term
7 is defined in section fifteen hundred eighty-one of this chapter. Where
8 no such data file exists, the assessor shall enter the new tax billing
9 address on the assessment roll. If the assessor does not have custody of
10 the assessment roll when such report is received, he or she shall report
11 the new tax billing address to the person having custody of the tax
12 roll, which person shall enter the new tax billing address on the tax
13 roll. Nothing contained herein shall be construed to authorize a change
14 of the name of the owner included in the data file or appearing on the
15 roll. Where such "tax billing address" is a mortgage investing institu-
16 tion or agent thereof, the assessor shall not be required to make an
17 entry, provided that the governing body of a city, village, town, school
18 district, fire district or county, after a public hearing, adopts a
19 local law, ordinance or resolution providing therefor.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05655-03-2
