N.Y. Real Prop. Tax Law § 925-b

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