NY Real Prop Tax L § 1327 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1327 - Payment of Taxes in Installments in City School Districts by Senior Citizens and Physically Disabled Persons.

§  1327.  Payment of taxes in installments in city school districts by   senior citizens and physically disabled persons.  1. Notwithstanding any   of the provisions of this chapter, the  school  authorities  of  a  city   school  district  may by resolution duly adopted prior to the annual tax   levy in any year determine that thereafter  and  until  such  action  be   rescinded by the school authorities, any taxes on real property which is   used  as  the  principal  residence of and owned by one or more persons,   either or both of whom have received an exemption  pursuant  to  section   four  hundred  sixty-seven  of  this  chapter  related to such property,   levied by it upon real property situate within the school  district  may   be  paid  in  installments,  not  exceeding  six, on or before such days   within the fiscal year for which such taxes are to be levied, as may  be   prescribed by such resolution. The last such day shall not be later than   the   thirtieth  day  preceding  the  end  of  such  fiscal  year.  Each   installment shall be as nearly equal as possible.  Any  such  resolution   shall  state  the  number  of  installments,  not exceeding six, and the   respective dates  upon  which  the  taxes  are  to  become  payable.  No   installment  may be paid unless all prior installments of current taxes,   including interest, shall have been paid or shall be paid  at  the  same   time.2.  The privilege of paying any such tax in installments, once granted   and unless rescinded  as  set  forth  in  this  section,  shall  not  be   terminated  solely  because  of the death of the older spouse so long as   the surviving spouse is at least sixty-two years of age.3. Notwithstanding any of the provisions of this chapter,  the  school   authorities  of  a  city  school district may by resolution duly adopted   prior to the annual tax levy in any year determine that  thereafter  and   until  such  action be rescinded by the school authorities, any taxes on   real property which is used as the principal residence of and  owned  by   one  or  more  persons,  either  or both of whom qualifies as physically   disabled pursuant to section four hundred fifty-nine  of  this  chapter,   levied  by  it upon real property situate within the school district may   be paid in installments, not exceeding  six,  on  or  before  such  days   within  the  fiscal year for which the taxes are to be levied, as may be   prescribed by such resolution. The last such day shall not be later than   the  thirtieth  day  preceding  the  end  of  such  fiscal  year.   Each   installment  shall  be  as nearly equal as possible. Any such resolution   shall state the number of  installments,  not  exceeding  six,  and  the   respective  dates  upon  which  the  taxes  are  to  become  payable. No   installment may be paid unless all prior installments of current  taxes,   including  interest,  shall  have been paid or shall be paid at the same   time.4. The privilege of paying any such tax in installments, once  granted   and  unless  rescinded  as  set  forth  in  this  section,  shall not be   terminated solely because of the death of the disabled spouse so long as   the surviving spouse has not remarried.