12.15 B. Statutory Notice Requirements

• Jurisdiction: New York

B. Statutory Notice Requirements

Although the current enforcement procedure is characterized as a procedure in rem,¹⁸⁴³ with concurrent jurisdiction in the supreme and county courts,¹⁸⁴⁴ the procedural mechanism incorporates the constitutional notice requirements imposed by Mennonite and its progeny.

Real Property Tax Law § 1125 is an attempt to balance the state’s interests with those of the individual. Until November 23, 2006, personal notice under section 1125(1) was provided by causing notice to be mailed to

(a) each owner by certified mail ¹⁸⁴⁵ and any other person by ordinary first class mail whose right, title, or interest was a matter of public record as of the date the list of delinquent taxes was filed, which right, title or interest will be affected by the termination of the redemption period, and whose name and address are reasonably ascertainable from the public record, including the records in the offices of the surrogate of the county,

(b) any other person by ordinary first class mail who has filed a declaration of interest pursuant to [RPTL § 1126] which has not expired, and

(c) the enforcing officer by ordinary first class mail of any other tax district having a right to enforce the payment of a tax imposed upon any of the parcels described upon such petition. In the event the name or address of an owner does not appear in such records the enforcing officer shall so state in an affidavit which shall be filed in the office of the county clerk.

Effective November 23, 2006, RPTL § 1125(1) was substantially rewritten¹⁸⁴⁶ in order to comply with the U.S. Supreme Court’s decision in Jones v. Flowers.¹⁸⁴⁷ Under the new law, notice is sent by both certified and ordinary, first-class mail, but the parties entitled to notice remain unchanged.¹⁸⁴⁸ Provisions were added delineating the steps to be taken when notice is returned, clarifying how notices are to be posted when posting is required and requiring those entitled to notice to inform the enforcing officer when their addresses change.

The notice must include a statement that the addressee is presumed to own or to have a legal interest in the property being foreclosed, that the foreclosure has commenced because of failure to pay real property taxes and that foreclosure will result in the loss of ownership of such property and all rights in that property.¹⁸⁴⁹ To avoid such loss, the addressee is advised to pay up¹⁸⁵⁰ by a certain date or to interpose a duly verified answer. The...