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. a. Such statement shall recite that such owner may elect, pursuant\nto section thirteen hundred forty of this chapter, 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 b. If the owner has elected to pay the taxes set forth in the\nstatement in installments, pursuant to this article, the due dates for\npayment of such installment payments without interest and penalties\nshall be clearly disclosed on the statement outlined in subdivision one\nof this section.\n