{"data":{"id":"us-ny/n.y.-real-property-tax-law-974","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 974","heading":"Statement of taxes to be mailed","body":"§ 974. Statement of taxes to be mailed. 1. Upon receipt of the tax\nroll and warrant, the collecting officer shall mail to each owner of\nproperty listed thereon, a statement of taxes as provided by law.\n  2. Such statement shall recite that such owner may elect, pursuant to\nsection nine hundred seventy-five of this title, to pay the taxes set\nforth in the statement in installments, as provided in the local law\nenacted by the county pursuant to section nine hundred seventy-two of\nthis title.\n  In addition, such statement shall clearly disclose the due dates for\npayment of such installments without interest and penalties.","path":["Real Property Tax Law","Article 9. Levy and Collection of Taxes","Title 4-A. Optional Method of Collection of Taxes"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/974","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"b76f1ec27c325e26bb73a989bd57404402535e4857f027e9d9d84dfb46cb0411","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-973","next":"us-ny/n.y.-real-property-tax-law-975"},"notice":"GroundRules: Original legal text. Not legal advice."}