Title RPT, Real Property Tax

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

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

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

§ 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\nowners. 1. Definitions. For purposes of this section:\n (a) "eligible taxpayer" shall mean a senior citizen or disabled\nowner-occupant of residential real property consisting of no more than\nthree family dwelli…

§ 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\nbrownfield properties. Notwithstanding any provision of law to the\ncontrary, the governing body of any tax district shall be authorized, by\nresolution, to permit the enforcing officer to effect the cancellation\nin …

§ 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.\nNotwithstanding any contrary provision of this chapter, or of any\ngeneral, special or local law, code or charter, real property taxes may\nbe paid via the internet under the terms and conditions set forth in\nsection fi…

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

§ 926. Personal liability for taxes; optional method of collection. *\n1. The owner of real property, or of an interest therein, if a resident\nof the city or town in which such property or interest therein is\nassessed and if his name is correctly entered on the roll, shall be\…

* § 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\nprovisions of any general or special law to the contrary, each\ncollecting officer is hereby authorized to accept from any taxpayer at\nany time partial payments for or on account of taxes, special ad valorem\nlevies…

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

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

§ 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\nproperty of one person has been erroneously assessed with the real\nproperty of another, any person aggrieved thereby may apply to the\ncounty court by petition duly verified, to have the taxes thereon\napportioned…

§ 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\ncommon council of a city or the supervisor of a town, the county\ntreasurer may extend the time for collection of taxes levied therein to\na day not later than the first day of June in any year except that in\n…

§ 940. Payment of amounts collected. 1. Each collecting officer shall,\nwithin one week from the date of expiration of his warrant, pay over to\nthe persons specified in such warrant all moneys received, the payment\nor deposit of which is not otherwise provided by law.\n 2. Eac…

§ 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.\nIf any collecting officer shall neglect or refuse to pay over the moneys\ncollected by him to any of the persons to whom he is required to pay the\nsame by his warrant, or to account for the same as unpaid, upo…

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

§ 948. Losses by default of collecting officer or treasurer. All\nlosses sustained by reason of the default of any collecting officer\nshall be a charge upon the city or town of which he is collecting\nofficer. If occasioned by the default of the treasurer of the county in\nthe …

§ 950. Satisfaction of undertaking of collecting officer. Upon the\nsettlement of the account of taxes of a collecting officer in any city\nor town, the county treasurer shall, if requested, and if the collecting\nofficer has fully paid over or duly accounted for all the taxes w…

§ 952. Definitions. When used in this title:\n 1. "Mortgage investing institution" means any bank, trust company,\nnational bank, savings bank, savings and loan association, federal\nsavings bank, federal savings and loan association, private banker,\ncredit union, federal credi…

§ 953. Duties and responsibilities of mortgage investing institutions.\n1. Every mortgage investing institution shall make all payments for\ntaxes for which they hold real property tax escrow accounts, in a timely\nmanner.\n 2. Every mortgage investing institution subject to the…

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

§ 954. Mailing or delivery of bills to mortgage investing\ninstitutions. 1. A mortgagor who has entered into a real property tax\nescrow account may designate, on a form prescribed or approved by the\ncommissioner, a mortgage investing institution, and its successors,\nagents or…

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

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

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

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

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

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

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

§ 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\nconditional tax receipt as herein provided, the procedure provided by a\nlaw for the sale of tax liens or properties for non-payment of taxes\nshall in all cases remain unchanged as if the conditional tax receipt\…

§ 970. Examination of books of loan corporations. 1. Any municipal\ncorporation issuing conditional tax receipts shall keep a complete\nrecord thereof. Any municipal corporation shall have the right to\nexamine from time to time the books of any loan corporation to which it\nhas…

§ 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.\nUpon the enactment of such local law by a county pursuant to section\nnine hundred seventy-two of this chapter, the town board of any town may\ndetermine that thereafter and until such action be duly rescinded,…

§ 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\nse…

§ 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\ntreasurer. 1. On or before the first day of February following the levy\nof taxes, the collecting officer of a town which has adopted a\nresolution pursuant to section nine hundred seventy-three of this\nchapter, …

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

§ 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\nany general, special or local law, if at the time of the preparation of\na statement of taxes, the real property to which the statement relates\nis subject to a delinquent tax, the statement of taxes shall i…