N.Y. Real Property Tax Law Section 1404
Information to be supplied to non-residents

1.

On or before the first day of January or such other date as may be applicable pursuant to Village Law § 5-510 (Change in fiscal years)section 5-510 of the village law, any person or corporation, who or which owns or has an interest in real property in the village and is a non-resident thereof, may file with the village clerk a written demand for notice of the date when the assessment roll is filed with the village clerk and the amount of the assessment against each parcel of real property of such person or corporation. Such written demand shall give a description of such property sufficient for identification and the name and address of the person or, in the case of a corporation, its name and the address of its principal office.

2.

At the time of the filing of the assessment roll with him, the village clerk shall mail to each such person and corporation at the address set forth in the demand, the requested information. Failure to comply with such demand shall not affect the validity of the assessment.

Source: Section 1404 — Information to be supplied to non-residents, https://www.­nysenate.­gov/legislation/laws/RPT/1404 (updated Sep. 22, 2014; accessed Dec. 6, 2025).

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Verified:
Dec. 6, 2025

Last modified:
Sep. 22, 2014

§ 1404. Info. to be supplied to non-residents's source at nysenate​.gov

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