N.Y. RPT Law § 518

§ 518. Change in tax billing address. Where the assessor receives a\nreport of a transfer occurring after the taxable status date, or is\notherwise notified of a change in tax billing address, the assessor\nshall enter the new tax billing address on the data file, as that term\nis defined in section fifteen hundred eighty-one of this chapter. Where\nno such data file exists, the assessor shall enter the new tax billing\naddress on the assessment roll. If the assessor does not have custody of\nthe assessment roll when such report is received, he or she shall report\nthe new tax billing address to the person having custody of the tax\nroll, which person shall enter the new tax billing address on the tax\nroll. Nothing contained herein shall be construed to authorize a change\nof the name of the owner included in the data file or appearing on the\nroll.\n