New York Real Property Tax Code § 925-D

Deployed military; extension
Open in Lexace · Ask the AI about this section
§ 925-d. Deployed military; extension. Notwithstanding any other\nprovision of law which relates to the collection of real property tax\nowed to a municipal corporation or to the imposition of penalties or\ninterest therefor for a late payment owed by a person who has been\ndeployed by the military or by the spouse or domestic partner of such\nperson for real property of a person so deployed, any deadline with\nrespect to the payment of such real property tax shall be extended for a\nperiod of ninety days after the end of such deployment if such municipal\ncorporation has passed a local resolution authorizing such extension.\nFor purposes of this section a "person deployed by the military" shall\nmean a person who has been ordered to active military duty, other than\ntraining, for the period beginning with a declaration of war by Congress\nand ending with a date prescribed by Presidential proclamation or\nconcurrent resolution of Congress or during any periods of combat\ndesignated by presidential executive order or hazardous duty. Any\npayment on behalf of such deployed person, spouse or domestic partner\nfrom a real property tax escrow account shall likewise be so extended\nconsistent with the provisions of this section.\n

‹ Prev All New York sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.