S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3604--A
     Cal. No. 1225
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 1, 2023
                                ___________
 
 Introduced  by  Sen.  WEBB  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government -- recom-
   mitted to the Committee on Local Government in accordance with  Senate
   Rule  6,  sec. 8 -- reported favorably from said committee, ordered to
   first and second report, ordered to a third reading, passed by  Senate
   and  delivered  to the Assembly, recalled, vote reconsidered, restored
   to third reading, amended and ordered reprinted, retaining  its  place
   in the order of third reading
 
 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:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07467-03-4
 S. 3604--A                          2
 
   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
 SHALL BE CLEARLY DISCLOSED ON THE STATEMENT OUTLINED IN SUBDIVISION  ONE
 OF THIS SECTION.
   §  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
 SHALL  BE CLEARLY DISCLOSED ON THE STATEMENT OUTLINED IN SUBDIVISION ONE
 OF THIS SECTION.
   § 4. This act shall take effect immediately.