N.Y. Real Property Tax Law Section 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.

a. Such statement shall recite that such owner may elect, pursuant to § 975 (Owner of real property may elect to pay taxes in installments)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 § 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 974 — Statement of taxes to be mailed, https://www.­nysenate.­gov/legislation/laws/RPT/974 (updated Oct. 4, 2024; accessed Jan. 18, 2025).

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Accessed:
Jan. 18, 2025

Last modified:
Oct. 4, 2024

§ 974’s source at nysenate​.gov

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