Title RPT, Real Property Tax

§ 912. Priority of tax liens. All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall have priority over all tax liens of preceding years against such parcel except that where a general, special or local law provides th…

§ 914. Parity of tax liens. All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall rank on a parity except that where a general, special or local law provides that a tax district holding and owning a tax lien for levie…

§ 920. Notice of receipt of tax roll and warrant. 1. Upon receipt of the tax roll and warrant, the collecting officer of each city and town shall cause a notice to be published once a week for two successive weeks in the official newspaper of such city or town, or if no newspape…

§ 922. Statement of taxes to be mailed. 1. (a) Upon receipt of the tax\nroll and warrant, the collecting officer shall mail or, subject to the\nprovisions of section one hundred four of this chapter, transmit\nelectronically to each owner of real property at the tax billing addr…

§ 923. Duplicate tax statements for elderly and disabled property owners. 1. Definitions. For purposes of this section: (a) "eligible taxpayer" shall mean a senior citizen or disabled owner-occupant of residential real property consisting of no more than three family dwelling un…

§ 924. Collection of taxes; interest. 1. The collecting officer shall\nreceive taxes at the times and places set forth in the notice of receipt\nof the tax roll and warrant and at any other time or place during usual\nbusiness hours during the period of collection.\n 2. Taxes sh…

§ 924-a. Interest rate on late payment of taxes and delinquencies. 1.\nThe amount of interest to be added on all taxes received after the\ninterest free period and all delinquent taxes shall be one-twelfth the\nrate of interest as determined pursuant to subdivision two or two-a …

§ 924-b. Waiver of interest or penalties or other charges on brownfield properties. Notwithstanding any provision of law to the contrary, the governing body of any tax district shall be authorized, by resolution, to permit the enforcing officer to effect the cancellation in whol…

§ 925. Payment of taxes by mail or designated delivery service. 1. (a)\nNotwithstanding any contrary provision of this chapter, or of any\ngeneral, special or local law, code or charter, if payment for the\namount of any taxes on real property, accompanied by the statement of\ns…

§ 925-a. Extension of time for collection. 1. Notwithstanding any\ncontrary provision of this chapter, or of any general, special or local\nlaw, code or charter, if the final date for collection of taxes, or for\nthe collection of taxes without penalty, or for the collection of …

§ 925-b. Extension; certain persons sixty-five years of age or over.\nNotwithstanding any contrary provision of this chapter, or any general,\nspecial or local law, code or charter, the governing body of a municipal\ncorporation other than a county may, by resolution adopted pri…

§ 925-c. Payment of real property taxes via the internet. Notwithstanding any contrary provision of this chapter, or of any general, special or local law, code or charter, real property taxes may be paid via the internet under the terms and conditions set forth in section five-b…

§ 925-d. Deployed military; extension. Notwithstanding any other provision of law which relates to the collection of real property tax owed to a municipal corporation or to the imposition of penalties or interest therefor for a late payment owed by a person who has been deployed…

§ 926. Personal liability for taxes; optional method of collection. * 1. The owner of real property, or of an interest therein, if a resident of the city or town in which such property or interest therein is assessed and if his name is correctly entered on the roll, shall be per…

* § 926-a. Liability for taxes of owners and renters of certain\nresidential property. 1. Notwithstanding the provisions of any other\nlaw to the contrary, a renter whose interest has been described in\nsection three hundred four of this chapter shall be personally liable\nfor t…

§ 928-a. Partial payment of taxes. 1. (a) Notwithstanding the provisions of any general or special law to the contrary, each collecting officer is hereby authorized to accept from any taxpayer at any time partial payments for or on account of taxes, special ad valorem levies or …

§ 930. Payment of taxes to county treasurer by certain utility corporations. 1. Any railroad, telegraph, telephone, electric, gas, water or pipe line corporation or person assessed for oil and gas rights may within thirty days after receipt by the county treasurer of the notice …

§ 931. Payment of taxes to county treasurer by certain utility corporations with respect to single payments for multiple parcels. The county treasurer or the collecting officer may receive a single payment from any railroad, telegraph, telephone, electric, gas, water or pipeline…

§ 932. Payment of taxes on part of a parcel of real property. 1. The\ncollecting officer shall receive the tax on part of a parcel of real\nproperty provided the person offering to pay such tax shall furnish a\nparticular specification of such part, including an apportionment of…

§ 934. Apportionment of taxes by county court. 1. When the real property of one person has been erroneously assessed with the real property of another, any person aggrieved thereby may apply to the county court by petition duly verified, to have the taxes thereon apportioned. Th…

§ 936. Return of unpaid delinquent taxes. 1. Upon the expiration of\nhis warrant, each collecting officer shall make and deliver to the\ncounty treasurer an account, subscribed and affirmed by him as true\nunder the penalties of perjury, of all taxes listed on the tax roll\nwhic…

§ 938. Extension of time for collection. 1. Upon application of the common council of a city or the supervisor of a town, the county treasurer may extend the time for collection of taxes levied therein to a day not later than the first day of June in any year except that in the …

§ 940. Payment of amounts collected. 1. Each collecting officer shall, within one week from the date of expiration of his warrant, pay over to the persons specified in such warrant all moneys received, the payment or deposit of which is not otherwise provided by law. 2. Each per…

§ 942. Payment of taxes to county treasurer after return of collecting\nofficer. The amount of any unpaid tax on any parcel of real property\nreturned to the county treasurer by the collecting officer in accordance\nwith section nine hundred thirty-six of this chapter, with inte…

§ 944. Power of county court upon default of collecting officer. 1. If any collecting officer shall neglect or refuse to pay over the moneys collected by him to any of the persons to whom he is required to pay the same by his warrant, or to account for the same as unpaid, upon t…

§ 946. Retention of tax roll. Notwithstanding any law to the contrary, where a tax roll indicating the date of payment of the tax, any receipt number, and related information is maintained in a manner other than that set forth in article fifteen-C of this chapter, the tax roll s…

§ 948. Losses by default of collecting officer or treasurer. All losses sustained by reason of the default of any collecting officer shall be a charge upon the city or town of which he is collecting officer. If occasioned by the default of the treasurer of the county in the disc…

§ 950. Satisfaction of undertaking of collecting officer. Upon the settlement of the account of taxes of a collecting officer in any city or town, the county treasurer shall, if requested, and if the collecting officer has fully paid over or duly accounted for all the taxes whic…

§ 952. Definitions. When used in this title: 1. "Mortgage investing institution" means any bank, trust company, national bank, savings bank, savings and loan association, federal savings bank, federal savings and loan association, private banker, credit union, federal credit uni…

§ 953. Duties and responsibilities of mortgage investing institutions. 1. Every mortgage investing institution shall make all payments for taxes for which they hold real property tax escrow accounts, in a timely manner. 2. Every mortgage investing institution subject to the prov…

§ 953-a. Real property tax escrow accounts for non-mortgagors. 1. Any mortgage investing institution may establish real property tax escrow accounts for non-mortgagors. Such accounts shall be subject to the provisions of this title, except as otherwise provided by this section. …

§ 954. Mailing or delivery of bills to mortgage investing institutions. 1. A mortgagor who has entered into a real property tax escrow account may designate, on a form prescribed or approved by the commissioner, a mortgage investing institution, and its successors, agents or ass…

§ 955. Payments by mortgage investing institutions; receipts. 1. A mortgage investing institution which receives moneys from a mortgagor for deposit into a real property tax escrow account shall be liable to such mortgagor, upon failure to pay such taxes, for the amount of the t…

§ 956. Additional liabilities of mortgage investing institutions. 1. In addition to any other remedies permitted by law, a mortgagor whose taxes are to be paid by means of a real property tax escrow account pursuant to this title may bring an action against the mortgage investin…

§ 957. Enforcement; penalties. 1. The attorney general may enforce the provisions of section nine hundred fifty-three, subdivision one of section nine hundred fifty-five, or subdivision two of section nine hundred fifty-six of this title by exercising the powers granted to him o…

§ 959. Applicability of title; separability. 1. This title shall apply to all municipal corporations in the state which collect taxes. 2. Separability. If any provision of this title or the application of such provision in certain circumstances shall be held invalid, the validit…

§ 960. Payment of taxes by loan corporations. 1. Any municipal corporation may, as provided in this title, accept payment of taxes, including special ad valorem levies and special assessments, on real property from any corporation organized under the laws of the state of New Yor…

§ 962. Limitations. 1. Municipal corporations may accept such payments from a corporation extending loans for such purpose, if the loan corporation has a paid-up capital of at least one million dollars and charges not more than four per centum interest on unpaid balances on mone…

§ 964. Deposit and delivery of conditional tax receipts. 1. Immediately upon the execution of the loan contract between the taxpayer and the loan corporation, the loan corporation shall pay to the municipal corporation the moneys provided for therein. The taxpayer shall make pay…

§ 966. Surrender of conditional tax receipts. 1. Upon the surrender of\nthe conditional tax receipt evidencing the discharge of the obligation\ncreated by the loan contract in connection with which it was issued, the\nmunicipal corporation shall replace it with a receipted tax b…

§ 968. Tax sale provisions. 1. Notwithstanding the issuance of a conditional tax receipt as herein provided, the procedure provided by a law for the sale of tax liens or properties for non-payment of taxes shall in all cases remain unchanged as if the conditional tax receipt had…

§ 970. Examination of books of loan corporations. 1. Any municipal corporation issuing conditional tax receipts shall keep a complete record thereof. Any municipal corporation shall have the right to examine from time to time the books of any loan corporation to which it has iss…

§ 972. County may become collection agency. 1. Adoption.\nNotwithstanding any provisions of this chapter, or any other general,\nspecial or local law to the contrary, the legislative body of a county\nmay, by local law, provide that thereafter and until such local law is\nrepeal…

§ 973. Town may elect method of payment of taxes; certification. 1. Upon the enactment of such local law by a county pursuant to section nine hundred seventy-two of this chapter, the town board of any town may determine that thereafter and until such action be duly rescinded, th…

§ 974. Statement of taxes to be mailed. 1. Upon receipt of the tax roll and warrant, the collecting officer shall mail to each owner of property listed thereon, a statement of taxes as provided by law. 2. Such statement shall recite that such owner may elect, pursuant to section…

§ 975. Owner of real property may elect to pay taxes in installments.\n1. Upon receipt of the statement of taxes, an owner of real property may\nelect to pay the total amount of the taxes set forth in such statement\nwithout regard to this title; or he may elect to pay such taxe…

§ 976. Return of unpaid installments of taxes; payment by county treasurer. 1. On or before the first day of February following the levy of taxes, the collecting officer of a town which has adopted a resolution pursuant to section nine hundred seventy-three of this chapter, shal…

§ 980. Tax statements and receipts to show nature and amount of local assistance by state. 1. Notwithstanding any general, special or local law, every statement and receipt issued by any public officer or employee for taxes levied upon real property by or for a municipal corpora…

§ 980-a. Tax credits for contributions to certain funds. 1. (a) A\nmunicipal corporation that has established a fund pursuant to\nsubdivision forty-four of section sixteen hundred four of the education\nlaw, subdivision twelve-b of section seventeen hundred nine of the\neducatio…

§ 981. Tax statements to include notice of arrears. 1. Notwithstanding any general, special or local law, if at the time of the preparation of a statement of taxes, the real property to which the statement relates is subject to a delinquent tax, the statement of taxes shall incl…