N.Y. Real Prop. Tax Law § 974

§ 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\nsection nine hundred seventy-five of this title, 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 title.\n In addition, such statement shall clearly disclose the due dates for\npayment of such installments without interest and penalties.\n