2023 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rescinded, every tax in excess of fifty  dollars  levied  by  the  board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.