New York Laws
Title 3 - Collection of Taxes; Return of Collecting Officer
925-D - Deployed Military; Extension.

§ 925-d. Deployed military; extension. Notwithstanding any other
provision of law which relates to the collection of real property tax
owed to a municipal corporation or to the imposition of penalties or
interest therefor for a late payment owed by a person who has been
deployed by the military or by the spouse or domestic partner of such
person for real property of a person so deployed, any deadline with
respect to the payment of such real property tax shall be extended for a
period of ninety days after the end of such deployment if such municipal
corporation has passed a local resolution authorizing such extension.
For purposes of this section a "person deployed by the military" shall
mean a person who has been ordered to active military duty, other than
training, for the period beginning with a declaration of war by Congress
and ending with a date prescribed by Presidential proclamation or
concurrent resolution of Congress or during any periods of combat
designated by presidential executive order or hazardous duty. Any
payment on behalf of such deployed person, spouse or domestic partner
from a real property tax escrow account shall likewise be so extended
consistent with the provisions of this section.

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