New York Laws
Title 4-A - Optional Method of Collection of Taxes
972 - County May Become Collection Agency.

(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.

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