S T A T E O F N E W Y O R K
________________________________________________________________________
1649
2019-2020 Regular Sessions
I N S E N A T E
January 15, 2019
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Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
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:
Section 1. Section 518 of the real property tax law, as amended by
chapter 145 of the laws of 1990, is amended to read as follows:
§ 518. Change in tax billing address. Where the assessor receives a
report of a transfer occurring after the taxable status date, or is
otherwise notified of a change in tax billing address, the assessor
shall enter the new tax billing address on the data file, as that term
is defined in section fifteen hundred eighty-one of this chapter. Where
no such data file exists, the assessor shall enter the new tax billing
address on the assessment roll. If the assessor does not have custody of
the assessment roll when such report is received, he or she shall report
the new tax billing address to the person having custody of the tax
roll, which person shall enter the new tax billing address on the tax
roll. Nothing contained herein shall be construed to authorize a change
of the name of the owner included in the data file or appearing on the
roll. WHERE SUCH "TAX BILLING ADDRESS" IS A MORTGAGE INVESTING INSTITU-
TION OR AGENT THEREOF, THE ASSESSOR SHALL NOT BE REQUIRED TO MAKE AN
ENTRY.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07319-01-9