N.Y. Real Prop. Tax Law § 1338

§ 1338. 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\nsection thirteen hundred forty of this article, to pay the taxes set\nforth in the statement in installments as provided in the local law\nenacted by the county pursuant to section nine hundred seventy-two of\nthis chapter.\n In addition, such statement shall clearly disclose the due dates for\npayment of such installments without interest and penalties.\n