N.Y. Suffolk County Tax Act § 23
Any person or corporation who is the owner of, or liable to assessment on an interest in real property within any town of such county may file with the receiver of taxes for such town a notice stating his name, residence and post office address, or in case of a corporation, its principal office, a description of the premises with its number or other designation on the tax and assessment roll, which notice shall be valid and continue in effect until cancelled by such person or corporation. Such receiver of taxes shall within twenty days after receiving any warrant for the collection of taxes and assessments mail to each person or corporation filing such notice at the post office therein stated a tax bill for all taxes and assessments upon such real property included in such warrant; the receiver of taxes shall likewise within the same period mail a tax and assessment bill for all taxes and assessments upon real property assessed to any other taxpayer whose address is known to the receiver or which by reasonable inquiry he is able to ascertain. The expenses for postage, printing and stationery required in sending such statements shall be a charge against the town. The provisions of this section are for the benefit of taxpayers, and the failure of such receiver of taxes to mail such tax and assessment bill shall not invalidate such tax and assessment nor prevent the accrual of any interest or penalty imposed for the non-payment of taxes and assessments, nor prevent the sale of such property for the non-payment of taxes and assessments as provided by law. No further notice than that herein required shall be deemed necessary either in the case of property owned by a resident or non-resident.
N.Y. Suffolk County Tax Act § 23