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The Laws of New York
Consolidated Laws of New York
CHAPTER 50-A
Real Property Tax
ARTICLE 9
Levy and Collection of Taxes
TITLE 4-A
Optional Method of Collection of Taxes
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SECTION 973
Town may elect method of payment of taxes; certification
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TITLE 4-A
Optional Method of Collection of Taxes
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SECTION 975
Owner of real property may elect to pay taxes in installments
This entry was published on 2025-02-21
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SECTION 974
Statement of taxes to be mailed
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 9, TITLE 4-A
§ 974. Statement of taxes to be mailed. 1. Upon receipt of the tax
roll and warrant, the collecting officer shall mail to each owner of
property listed thereon, a statement of taxes as provided by law.

2. Such statement shall recite that such owner may elect, pursuant to
section nine hundred seventy-five of this title, 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 title.

In addition, such statement shall clearly disclose the due dates for
payment of such installments without interest and penalties.