[Adopted 12-14-1995 by Res. No. 964-1995 (Ch. 820, Art. I,
of the 1985 Code)]
The County of Suffolk hereby authorizes payment of real property
taxes on real property used as the principal residence of, and owned
by, one or more persons, one or more of whom receives supplemental
service income (SSI), in four equal installments, subject to the following
terms and conditions:
A.Â
The first such installment shall be due not later than the last day
of the interest-free period (January 10); the second not later than
three months after the last day of the interest-free period (April
10); the third not later than six months after the last day of the
interest-free period (July 10); and the fourth not later than nine
months after the last day of the interest-free period (October 10)
in each pertinent tax year.
[Amended 4-2-1996 by Res. No. 250-1996; 9-17-1996 by Res. No.
945-1996]
B.Â
Each installment paid after the end of the interest-free period shall
be subject to interest at the rate as determined pursuant to § 924-a
of the New York Real Property Tax Law; provided, however, that if
any installment is not paid by the date prescribed by that section,
the privilege of paying taxes in installments pursuant to this article
shall immediately be revoked.
C.Â
The collecting officer shall be authorized to receive such taxes
and prepayment of such taxes at any time until the expiration of his
or her warrant, and any installments remaining unpaid at the expiration
of the warrant shall be paid to the County Comptroller.
[Amended 6-17-2014 by L.L. No. 32-2014]
D.Â
At the expiration of his or her warrant, the collecting officer shall
make a return of unpaid taxes in the same manner as provided in § 940
of the New York Real Property Tax Law.
E.Â
Any person otherwise eligible to pay taxes on real property in four
equal installments, pursuant to the provisions of § 928-a
of the New York Real Property Tax Law, shall apply to the Suffolk
County Comptroller on a form prescribed by the New York State Board
of Real Property Tax Services, including proof that such person receives
SSI, to make such installment payments.
[Amended 6-17-2014 by L.L. No. 32-2014]
This authorization shall remain in full force and effect until
this article is rescinded in its entirety.
This article shall take effect immediately and apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after January 2, 1996.
