Section 3017. Notice to taxpayer of exempt property

In or with any notice
  to  a  taxpayer  provided  under  subdivision  (d)  of section fifty-two
  hundred twenty-two of  the  civil  practice  law  and  rules,  or  under
  subdivision  (c)  of  section  fifty-two hundred thirty-two of the civil
  practice law and rules, at the time and in the  manner  such  notice  is
  provided,  there  shall  also  be  provided  to  such taxpayer a list in
  summary form of substantially all property which is  exempt  from  being
  applied  to  the satisfaction of tax warrants, including property listed
  in sections fifty-two hundred five and  fifty-two  hundred  six  of  the
  civil practice law and rules.  At any time subsequent to the publication
  of  a  notice of sale and prior to the sale of real property pursuant to
  section fifty-two hundred thirty-six  of  the  civil  practice  law  and
  rules,  a  sheriff or an officer or employee of the department acting in
  the capacity of a sheriff shall mail  by  first  class  mail,  or  shall
  personally  deliver,  to each taxpayer who is a natural person a copy of
  the notice required by this section.  Where a single notice is  provided
  to  a  taxpayer  pursuant  to  this  section,  it  shall be deemed to be
  sufficient notice for purposes of  complying  with  subdivision  (d)  of
  section  fifty-two  hundred  twenty-two  and  subdivision (c) of section
  fifty-two hundred thirty-two of the civil practice law and rules  if  it
  contains  the  same  basic  text  or information contained in the notice
  required by such subdivisions.   This section  shall  not  apply  to  an
  income execution under section fifty-two hundred thirty-one of the civil
  practice law and rules.