§ 925-b. Extension; certain persons sixty-five years of age or over.
Notwithstanding any contrary provision of this chapter, or any general,
special or local law, code or charter, the governing body of a municipal
corporation other than a county may, by resolution adopted prior to the
levy of any taxes on real property located within such municipal
corporation, authorize an extension of no more than five business days
for the payment of taxes without interest or penalty to any resident of
such municipal corporation who has received an exemption pursuant to
subdivision four of section four hundred twenty-five or four hundred
sixty-seven of this chapter, or a credit pursuant to subsection (eee) of
section six hundred six of the tax law, related to a principal residence
located within such municipal corporation. If such an extension is
granted, and any taxes are not paid by the final date so provided, those
taxes shall be subject to the same interest and penalties that would
have applied if no extension had been granted.