N.Y. Real Property Tax Law § 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.