[Adopted 4-7-2004]
By reason of the enactment of § 925-d
of the Real Property Tax Law, a municipal corporation to which real
property tax is owed is authorized, by passing a local resolution,
to extend any deadline with respect to the payment of such real property
tax without penalties or interest where said tax is owed by a person
who has been deployed by the military, or by the spouse or domestic
partner of such deployed person, for real property of such deployed
person; and
As used in this article, the following terms
shall have the meanings indicated:
Defined in RPTL § 925-d to 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.
With respect to real property tax 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 without penalties or interest shall be extended for a period of
90 days after the end of such deployment.
