2023 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  rescinded by the school authorities, any taxes on real property which is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  and unless rescinded  as  set  forth  in  this  section,  shall  not  be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  until  such  action be rescinded by the school authorities, any taxes on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.