S T A T E O F N E W Y O R K
________________________________________________________________________
5836
2025-2026 Regular Sessions
I N S E N A T E
March 3, 2025
___________
Introduced by Sens. SKOUFIS, PARKER -- 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] THEY 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
INSTITUTION OR AGENT THEREOF, THE ASSESSOR SHALL NOT BE REQUIRED TO MAKE
AN ENTRY, PROVIDED THAT THE GOVERNING BODY OF A CITY, VILLAGE, TOWN,
SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS
A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07908-01-5