N.Y. Real Property Tax Law § 928-a: Partial payment of taxes

§ 928-a. Partial payment of taxes. 1. (a) Notwithstanding the

provisions of any general or special law to the contrary, each

collecting officer is hereby authorized to accept from any taxpayer at

any time partial payments for or on account of taxes, special ad valorem

levies or special assessments and apply such payments on the account,

following the adoption of a resolution by the governing body of the

municipal corporation that employs the collecting officer allowing

partial payments. Such resolution may limit the conditions under which

partial payments will be accepted, in which case partial payments shall

be accepted in accordance with the conditions set forth in the

resolution.

(b) Such resolution may require a service charge not to exceed ten

dollars to be paid with each partial payment. Such service charge shall

belong to the municipal corporation that employs the collecting officer.

(c) Where school district taxes are payable to the collecting officer

of a city or town that has acted to allow partial payments, the

governing body of the school district may pass a resolution allowing

partial payments for school district purposes. Such resolution may limit

the conditions under which partial payments may be accepted. Where a

school district has passed a resolution allowing partial payments, and

has provided a copy to the collecting officer at least sixty days before

the last date set by law for the delivery of the tax roll to the

collecting officer, the collecting officer shall be authorized to accept

partial payments of school district taxes under the conditions specified

in the school district's resolution, subject to the following:

(i) If the conditions set by the school district upon partial payments

differ from those set by the city or town, and in the judgment of the

collecting officer it would be burdensome to administer them, the

collecting officer may notify the school district that the school

district's conditions are not acceptable. Such notice shall be provided

no later than fifteen days after the date on which the collecting

officer received a copy of the school district resolution, or forty-five

days before the last date set by law for the delivery of the tax roll to

the collecting officer, whichever is later.

(ii) Where such notice has been provided, the collecting officer shall

be authorized to accept partial payments of school district taxes under

the same conditions as may apply to city or town taxes, unless the

school district notifies the collecting officer that the city or town's

conditions are not acceptable. Such notice shall be provided no later

than fifteen days after the date on which the school district received

the collecting officer's notice, or thirty days before that last date

set by law for the delivery of the tax roll to the collecting officer,

whichever is later.

(iii) Where such notice has been provided, the collecting officer

shall not be authorized to accept partial payments of school district

taxes.

(d) If the taxes of a city, town, village or school district are

collected by a county official, the county shall have the sole authority

to establish a partial payment program pursuant to this section with

respect to the taxes so collected.

(e) If the taxes of a city, town, village or school district are not

collected by a county official, but its tax bills are prepared by the

county, or its tax collection accounting software is provided by the

county, then before the city, town, village or school district may

implement a partial payment program pursuant to this section, it must

obtain written approval of the chief executive officer of the county or

the county director of real property tax services.

(f) Any resolution adopted pursuant to this section shall be adopted

at least sixty days prior to the preparation and delivery of the tax

rolls to the appropriate collecting officers. A copy of any resolution

adopted pursuant to this section, or amending or repealing a resolution

adopted pursuant to this section, shall be filed with the commissioner

and, in the case of a resolution adopted by a school district, with the

city or town clerk, no later than thirty days after the adoption

thereof.

2. After any partial payment authorized pursuant to this section has

been paid, interest and penalties shall be charged against the unpaid

balance only. The acceptance of a partial payment by any official

pursuant to this section shall not be deemed to affect any liens and

powers of any municipal corporation conferred in any general or special

act, but such rights and powers shall remain in full force and effect to

enforce collection of the unpaid balance of such tax or tax liens

together with interest, penalties and other lawful charges.

3. A collecting officer who is authorized to accept partial payments

pursuant to this section may not decline to do so.

4. Nothing contained herein shall be construed to authorize a

collecting officer to accept a partial payment after the expiration of

his or her warrant, or at any other time that such collecting officer is

not authorized to accept tax payments.

5. Nothing contained herein shall limit the ability of a collecting

officer to accept partial payments of taxes authorized under any other

general or special law.