[Adopted 3-20-2007 by Res. No. 134-2007]
A. 
New York State Real Property Tax Law § 925-d authorizes municipal corporations, including counties, to extend any deadline with respect to the payment of real property taxes owed by persons who have been deployed by the military or by the spouse or domestic partner of a person deployed by the military, thereby staying the imposition of penalties and interest for late payment of same, provided they meet certain eligibility requirements as part of a comprehensive "Patriot Plan" designed to offer benefits to New York's servicemen and women.
B. 
New York State Real Property Tax Law § 925-d authorizes municipal corporations to offer this extension if approved by resolution by the municipal corporation.
C. 
In order to fully offer the real property tax benefit of the Patriot Plan to persons deployed by the military, all Rockland County towns, villages and school districts should be encouraged to authorize this extension as well.
The Rockland County Legislature hereby enacts the provisions of the Real Property Tax Law, § 925-d and authorizes the ninety-day extension, from the end of deployment, of real property tax collection for persons deployed by the military, defined for this purpose as "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 by Congress or during any period of combat designated by Presidential Order for hazardous duty."