S T A T E O F N E W Y O R K
________________________________________________________________________
9047
I N A S S E M B L Y
January 31, 2022
___________
Introduced by M. of A. ENGLEBRIGHT, GALEF -- read once and referred to
the Committee on Real Property Taxation
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
A. 9047 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.