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Volume 4 - Opinions of Counsel SBEA No. 17

Opinions of Counsel index

Taxes (collection - installment) (school district in two counties) - Real Property Tax Law §§ 972, 1336:

A school district which crosses county lines may not provide that taxes levied by it may be paid in installments where one of the counties has not enacted a local law pursuant to section 972 of the Real Property Tax Law.

We have received an inquiry as to whether a school district which is located in portions of two counties, only one of which has enacted a local law providing for installment payment of taxes pursuant to Title 4-A of Article 9 of the Real Property Tax Law, may adopt a resolution pursuant to section 1336 of the Real Property Tax Law to provide for the installment payment of taxes in that portion of the school district which is located in the county which has provided for installment payments.

The provisions of section 1336 are applicable only to school districts located within counties which have provided for installment payment of taxes pursuant to section 972. Section 1336 specifically provides that such school districts “. . . may determine that . . . taxes . . . levied by it upon any parcel of real property situated within the school district, may be paid in installments . . .” (emphasis supplied).

Accordingly, a school district which crosses county lines could not adopt a valid resolution providing that taxes levied by it upon any parcel of real property situated in the school district may be paid in installments in a case where one of the counties has not enacted a local law pursuant to section 972.

August 1, 1974

Updated: