N.Y. Real Property Tax Law Section 1338
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.

a. Such statement shall recite that such owner may elect, pursuant to § 1340 (Owner of real property may elect to pay school district taxes in installments)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 § 972 (County may become collection agency)section nine hundred seventy-two of this chapter.

b.

If the owner has elected to pay the taxes set forth in the statement 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.

Source: Section 1338 — Statement of taxes to be mailed, https://www.­nysenate.­gov/legislation/laws/RPT/1338 (updated Oct. 4, 2024; accessed Dec. 21, 2024).

1300
Definitions 1302
Use of city, town or county assessment roll 1304
Apportionment of assessments 1306
Levy of taxes 1306‑A
Effect of school tax relief (STAR) exemption upon school district taxes 1308
Property subject to levy 1312
Tax lien 1314
Equalization in school districts located in more than one city or town 1316
Alternative school tax apportionment 1318
Collecting officer’s warrant 1320
Undertaking of collecting officer 1322
Collecting officer’s notice in districts other than city school districts 1324
Collecting officer’s notice in city school districts 1325
Collecting officer in school district 1326
Payment of taxes in installments in city school districts 1326‑A
Payment of taxes in installments in certain school districts 1326‑B
Payment of taxes in installments in certain school districts affected by floods or natural disasters 1327
Payment of taxes in installments in city school districts by senior citizens and physically disabled persons 1328
Collecting officer’s fees 1330
Enforcement of taxes in districts other than city school districts 1332
Enforcement of taxes in city school districts 1334
Right of action to recover tax 1335
Supplemental assessment roll of real property in a school district other than a school district which is wholly or partly within a city 1336
Collection of taxes in installments in school districts other than city school districts 1338
Statement of taxes to be mailed 1340
Owner of real property may elect to pay school district taxes in installments 1342
Payment by county treasurer
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Accessed:
Dec. 21, 2024

Last modified:
Oct. 4, 2024

§ 1338’s source at nysenate​.gov

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