Section 510. Notice of increased assessments in towns, cities and certain counties

1. Notwithstanding the provisions of any general,  special  or
  local  law  to the contrary, the assessors in towns, cities and counties
  having power to assess property for tax purposes shall not  sooner  than
  one  hundred  twenty  days  preceding  the  date  on which the tentative
  assessment roll is scheduled to be filed and not  later  than  ten  days
  prior to the date for hearing complaints in relation to assessments mail
  to each owner of real property in their town, city or county a notice of
  any increase in the assessment thereof for that year. Such notice shall,
  at  a  minimum,  specify  each  parcel  of  real  property, the assessed
  valuation thereof for that year  and  the  previous  year  and  the  net
  increase  in  the  assessment.  Such  notice  shall  indicate whether it
  includes  a  preliminary  assessment  or  a  tentative  assessment.  For
  purposes of this section, a "preliminary assessment" is an assessment as
  determined  by  the  assessor which does not yet appear on the tentative
  assessment roll and a "tentative assessment"  is  an  assessment  as  it
  appears  on the tentative assessment roll. Where a notice of preliminary
  assessment was sent and the tentative assessment of the  parcel  differs
  from  its  preliminary  assessment, not later than ten days prior to the
  date for hearing complaints in relation  to  assessments,  the  assessor
  shall  mail  a  notice  to  the  owner  of  such  property  stating  the
  preliminary assessment and the tentative assessment.  All  notices  sent
  pursuant  to  this section shall also include a statement of the date or
  dates and times at which the board of assessment review  shall  meet  to
  hear  complaints  with  respect  to  assessments  and that a publication
  containing procedures for contesting an assessment is available  at  the
  assessor's  office.  Failure  to  mail any such notice or failure of the
  owner to receive the same shall not prevent  the  levy,  collection  and
  enforcement  of  the  payment  of  the  taxes on such real property. The
  provisions of this section shall not apply to the city of New York which
  shall continue to be subject to the provisions  of  the  New  York  city
  charter.
    2.  The  provisions of subdivision one of this section shall not apply
  to any assessing unit which sends an assessment disclosure  notice  and,
  if  thereafter  required,  a  notice of change, pursuant to section five
  hundred eleven of this chapter.
    3. No separate notice shall be required to be mailed pursuant to  this
  section  for  property subject to taxation pursuant to title two of this
  article provided the assessor complies  with  the  notice  provision  of
  section five hundred forty-two of such title.