New York Laws
Title 3 - Collection of Taxes; Return of Collecting Officer
928-A - Partial Payment of Taxes.

(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.