N.Y. Real Property Tax Law § 708 (2026)

§ 708. Service. 1. Except in a city of over one million population
having a tax commission, if the assessment to be reviewed was made by
the assessors of an assessing unit, service may be made by delivering
three copies of the petition and notice to: (a) the clerk of such
assessing unit, or, if there be no such clerk, then to the officer who
performs the customary duties of that official; or (b) the assessor or
the chairman of the board of assessors or the chief clerk of such
assessor or board of assessors, or a deputy of any of such clerks or
officers authorized to receive such petition and notice. Such clerk or
other officer, if other than the assessor or the chairman of the board
of assessors, shall notify the assessors of the commencement of the
proceeding.
  2. In a city of over one million population having a tax commission,
service of the petition shall be made by delivering a copy thereof to
the president of the tax commission of such city or his duly authorized
agent.
  3. Except in a city in which there is a city school district governed
by the provisions of article fifty-two of the education law, or in a
special assessing unit as defined in article eighteen of this chapter
which is not a city or in a county governed by chapter three hundred
eleven of the laws of nineteen hundred twenty, as amended by chapter one
hundred thirty of the laws of nineteen hundred thirty-five, one copy of
the petition and notice shall be mailed within ten days from the date of
service thereof as above provided to the superintendent of schools of
any school district within which any part of the real property on which
the assessment to be reviewed is located and, in all instances, to the
treasurer of any county in which any part of the real property is
located, and to the clerk of a village which has enacted a local law as
provided in subdivision three of section fourteen hundred two of this
chapter if the assessment to be reviewed is on a parcel located within
such village. Neither the school district nor any such county or village
shall thereby be deemed to have been made a party to the proceeding.
Proof of mailing one copy of the petition and notice to the
superintendent of schools, the treasurer of the county and the clerk of
the village which has enacted a local law as provided above shall be
filed with the court within ten days of the mailing. Failure to comply
with the provisions of this section shall result in the dismissal of the
petition, unless excused for good cause shown.
  4. Nothing in this subdivision shall affect the right to serve process
in any other manner permitted by law.