2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 4-A - Optional Method of Collection of Taxes › 972 - County May Become Collection Agency.

§   972.     County  may  become  collection  agency.    1.  Adoption.
Notwithstanding any provisions of this chapter, or  any  other  general,
special  or  local law to the contrary, the legislative body of a county
may, by local law, provide that thereafter and until such local  law  is
repealed,  the  county  shall  become  the tax collection agency for the
purpose of collecting taxes in installments as prescribed by this  title
and  by  sections  thirteen  hundred thirty-six through thirteen hundred
forty-two of this chapter.  The term "taxes" as used in this title shall
include special assessments which are levied by the  county  legislative
body  at  the  time  and  in  the manner provided by law for the levy of
county and town taxes.
2. Payment schedule.   Such local law  shall  provide  the  number  of
installments  and the respective dates upon which each installment shall
be due, the first not later than the last day of the month in which  the
respective  taxes  may  be  paid without interest without regard to this
title, and the last not later than the last day of the fiscal  year  for
which it was levied, or in the case of a school district, not later than
the  thirty-first  day of August following the conclusion of such fiscal
year.  Unless the local law provides otherwise, each  installment  shall
be as nearly equal as possible.
3.    Interest.  (a)  Each  installment  other than the first shall be
subject to interest at the rate  determined  pursuant  to  section  nine
hundred  twenty-four-a  of  this  article,  or  such other law as may be
locally applicable, up to and including the date on which it  is  to  be
paid.    Such  interest  shall be amortized over all scheduled payments,
unless the local law provides for unequal installments,  in  which  case
interest   shall   be   calculated  and  imposed  separately  upon  each
installment.
(b) If an installment is not paid on or before the  date  it  is  due,
additional  interest  shall be added as provided by section nine hundred
seventy-five or section thirteen hundred forty of this chapter.
(c) The amount of any interest which shall be added to any installment
pursuant to this  section  and  section  nine  hundred  seventy-five  or
section  thirteen  hundred  forty  of  this  chapter shall belong to the
county.
4. Eligible property. (a) A  local  law  establishing  an  installment
program  pursuant  to this section may provide that the program shall be
limited to one or more of the following types of property:
(i) property which has been assessed as a one,  two  or  three  family
residence; or
(ii)  property  which is exempt from taxation pursuant to section four
hundred sixty-seven of this chapter; or
(iii) 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  that
statute; or
(iv)  property which is owned by, and used as, the principal residence
of, a person who receives supplemental security income.
(b) If the local law does not provide  otherwise,  the  program  shall
apply to all types of property.
(c) Notwithstanding the foregoing, taxes which are paid through a real
property  tax escrow account may not be paid in installments pursuant to
this title.
5.  Adoption by certain cities and towns.  Any city or town having the
power to collect and enforce taxes levied or imposed pursuant to law may
elect, by local law or ordinance, to have the provisions of  this  title
apply  to  such city or town, in which case all references to the county
legislative body shall refer to the legislative body  of  such  city  or

town  and  the  references  to  other  local officers shall refer to the
corresponding officers of such city or town; provided however, that  the
manner  and  time  provided by law for paying taxes imposed on behalf of
another  municipal corporation or special district shall not be modified
by the enactment of such local law or ordinance.