N.Y. Real Property Tax Law Section 1154
Mailing statements of taxes

1.

It shall be the duty of the collecting officer upon receipt of the tax roll and warrant to prepare, complete, mail or otherwise deliver statements of taxes in the manner provided by § 922 (Statement of taxes to be mailed)section nine hundred twenty-two of this chapter to the owners of real property assessed so far as such owners and their addresses are known.

2.

The failure of the collecting officer to mail such statements shall not invalidate or otherwise affect such tax nor prevent the accruing of any interest or penalty imposed for the non-payment thereof, nor prevent or stay proceedings under this article for any of the remedies for collection thereof, nor affect the title acquired pursuant to such proceedings.

Source: Section 1154 — Mailing statements of taxes, https://www.­nysenate.­gov/legislation/laws/RPT/1154 (updated Sep. 22, 2014; accessed Jul. 19, 2025).

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Verified:
Jul. 19, 2025

Last modified:
Sep. 22, 2014

§ 1154. Mailing statements of taxes's source at nysenate​.gov

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