NY S08054

Amends Real Property Tax Law Section 987 to extend the deadline for mailing notice of unpaid taxes in Monroe County from 85 days to 90 days after the expiration of the tax payment period.

Applies the 90-day deadline to Monroe County only, while maintaining the 85-day deadline for all other counties statewide.

Extended deadline applies to both regular unpaid taxes and the first installment payment in municipalities that accept installment payments.

Notice must still be sent no later than 15 days before warrant expiration and to both the owner's mailing address and tax billing address if different.

Takes effect immediately upon enactment.