[Adopted 4-21-2004]
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.
A "person deployed by the military" is 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.
Where authorized by local resolution, the extension
of the real property tax payment deadline is for a period of ninety
days following the end of such person's deployment by the military.
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.
