NY Real Prop Tax L § 1326-A (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1326-A - Payment of Taxes in Installments in Certain School Districts.

§   1326-a.  Payment  of  taxes  in  installments  in  certain  school districts.  1. Notwithstanding any provisions of  this  chapter  or  any other  general or special law to the contrary, a school district may, by resolution adopted by a two-thirds vote prior to the levy  of  taxes  in any   year,  provide  that  thereafter  and  until  such  resolution  is rescinded, every tax in excess of fifty  dollars  levied  by  the  board pursuant  to  law  may be paid in three installments, the first of which shall be at least fifty percent of the total  tax  due,  or  such  other amount  as  may  be prescribed by such resolution, and shall be paid not later than the last day of the one month collection period prescribed by subdivision one  of  section  thirteen  hundred  twenty-two  or  section thirteen  hundred  twenty-four  of  this article and, provided the first installment has been paid, the second shall be at least fifty percent of the remainder, or such  other  amount  as  may  be  prescribed  by  such resolution,  plus interest at the rate as determined pursuant to section nine hundred twenty-four-a of this chapter, and  shall  be  paid  on  or before  the date specified in the resolution for the second payment, and the third shall be the remainder plus interest at  the  rate  determined pursuant to section nine hundred twenty-four-a of this chapter and shall be  paid  on  or  before  the  date  specified in the resolution for the expiration of the warrant.   2. When such a resolution is in  effect  in  a  school  district,  the collecting  officer  shall be authorized to receive such taxes until the date specified in the resolution for the payment of the second and third installments of taxes. The collecting officer shall be in attendance  to receive  the  second  and third installments of taxes at the same places and hours specified for the receipt of the first installment,  at  least three  days  in each week for the two weeks preceding the final date for payment of the second and third installments.  In  the  event  that  the first  installment of any tax is not paid within the time specified, the collecting officer may receive the same at any time until the expiration of his warrant with interest as  determined  pursuant  to  section  nine hundred  twenty-four-a of this chapter for the month of October and each month or fraction thereof until paid. The collecting  officer's  warrant and notice of receipt thereof shall be conformed in accordance with this section.   3. At the expiration of his warrant, the collecting officer shall make a  return  of unpaid taxes in the same manner as provided in section one thousand three hundred thirty of this chapter.   4. An installment program adopted pursuant to this section shall apply to all property within the school  district,  unless  it  is  explicitly limited to one or more of the following classes of property:  (a) property which is improved by a one, two or three family structure used exclusively for residential purposes;  (b)  property  which  is exempt from taxation pursuant to section four hundred sixty-seven of this chapter; or  (c) property which is exempt from taxation pursuant  to  section  four hundred  fifty-nine of this chapter, or which is owned and occupied by a person or persons who qualify as physically disabled  pursuant  to  such section.