§ 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.