New York § 974 Statement of taxes to be mailed

New York Statutes

§ 974 — Statement of taxes to be mailed

New York § 974

Law RPTReal Property Tax

Title 4-AOptional Method of Collection of Taxes

Art. 9Levy and Collection of Taxes

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Bluebook

N.Y. Real Property Tax § 974 (2026).

Text

§ 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.\n

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§ 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.\n