New York Real Property Tax Law Section 518 - Change in tax billing address.

  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.

Last modified: February 3, 2019