The bank is responsible. if they own the property then they have to pay the taxes. And if they foreclosed on a home that had taxes due at the time, them they should have had to bring those taxes current when they took back ownership of the property. Property taxes follow the property, not the owner. At least that is my understanding, you may want to check that with a lawyer or call the town's taxation office and ask them. It's possible the town simply has not updated their records and sent the tax bill to the wrong person.