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rescinded by the school authorities, any taxes on real property which is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and unless rescinded as set forth in this section, shall not be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until such action be rescinded by the school authorities, any taxes on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