N.Y. Real Property Tax Law § 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repealed, the county shall become the tax collection agency for the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.