S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8998
 
                             I N  S E N A T E
 
                                May 3, 2022
                                ___________
 
 Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in relation to the payment of
   real property and school district taxes in installments
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subparagraphs (xiii) and (xiv) of paragraph (a) of subdivi-
 sion  1  of  section  922  of  the  real property tax law, as amended by
 section 5 of part B of chapter 389 of the  laws  of  1997,  subparagraph
 (xiv)  as  further  amended by subdivision (b) of section 1 of part W of
 chapter 56 of the laws of 2010, are amended and a new subparagraph  (xv)
 is added to read as follows:
   (xiii) such other information as may be prescribed by law; [and]
   (xiv)  if,  not  later than ten days after the filing of the preceding
 tentative assessment roll, the assessing unit mailed to  each  owner  of
 taxable  real property a notice in a form prescribed by the commissioner
 containing the information described by subparagraphs (iii) and (xii) of
 this paragraph (excluding the taxes due on the parcel and the  tax  rate
 for  each  taxing  purpose), the statement of taxes need not include the
 information prescribed by subparagraph (xii) of this paragraph[.]; AND
   (XV) IF THE OWNER HAS ELECTED TO PAY THE TAXES SET FORTH IN THE STATE-
 MENT IN INSTALLMENTS, PURSUANT  TO  THIS  ARTICLE,  THE  DUE  DATES  FOR
 PAYMENT OF SUCH INSTALLMENT PAYMENTS WITHOUT INTEREST OR PENALTIES.
   §  2.  Subdivision  2  of section 974 of the real property tax law, as
 added by chapter 953 of the laws of 1962, is amended to read as follows:
   2. A. Such statement shall recite that such owner may elect,  pursuant
 to  section  nine hundred seventy-five of this chapter, to pay the taxes
 set forth in the statement in installments, as provided in the local law
 enacted by the county pursuant to section nine  hundred  seventy-two  of
 this chapter.
   B.  IF  THE OWNER HAS ELECTED TO PAY THE TAXES SET FORTH IN THE STATE-
 MENT IN INSTALLMENTS, PURSUANT  TO  THIS  ARTICLE,  THE  DUE  DATES  FOR
 PAYMENT OF SUCH INSTALLMENT PAYMENTS WITHOUT INTEREST AND PENALTIES.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13463-02-2
              

 S. 8998                             2
 
   §  3.  Subdivision  2 of section 1338 of the real property tax law, as
 added by chapter 953 of the laws of 1962, is amended to read as follows:
   2.  A. Such statement shall recite that such owner may elect, pursuant
 to section thirteen hundred forty of this chapter, to pay the taxes  set
 forth  in  the  statement  in  installments as provided in the local law
 enacted by the county pursuant to section nine  hundred  seventy-two  of
 this chapter.
   B.  IF  THE OWNER HAS ELECTED TO PAY THE TAXES SET FORTH IN THE STATE-
 MENT IN INSTALLMENTS, PURSUANT  TO  THIS  ARTICLE,  THE  DUE  DATES  FOR
 PAYMENT OF SUCH INSTALLMENT PAYMENTS WITHOUT INTEREST AND PENALTIES.
   § 4. This act shall take effect immediately.