2019 New York Laws
MIL - Military
Article 13 - New York State Soldiers' and Sailors' Civil Relief Act
314 - Taxes; Taxes on Real Property, Et Cetera.

§ 314. Taxes;  taxes on real property, et cetera. 1. The provisions of
this section shall apply when any taxes or assessments, whether  general
or  special,  other  than  taxes on income, whether falling due prior or
during the period of military service in respect of  personal  property,
money  or  credits  or  real  property  owned and occupied for dwelling,
agricultural, or business purposes by a person in military  service,  or
his  dependents,  at  the commencement of his period of military service
and still so occupied by his dependents or employees, are not paid.
  2. No sale of such property shall be made to enforce the collection of
such tax or assessment, or any proceeding or  action  for  such  purpose
commenced,  except  upon  leave  of  court granted upon application made
therefor by the collector of taxes or other officer whose duty it is  to
enforce  the  collection  of  taxes or assessments. The court thereupon,
unless in its opinion the ability of the person in military  service  to
pay  such  taxes  or assessments is not materially affected by reason of
such service, may stay such proceedings or such  sale,  as  provided  in
this  act,  for  a  period  extending not more than six months after the
termination of the period of military service of such person.
  3. When by law such property may be sold or forfeited to  enforce  the
collection  of  such  tax or assessment, such person in military service
shall have the right to redeem or commence  an  action  to  redeem  such
property, at any time not later than six months after the termination of
such  service,  but in no case later than six months after the date when
this act ceases to be in force; but this shall not be taken  to  shorten
any  period,  now or hereafter provided by the laws of the state, or any
political subdivision thereof, for such redemption.
  4. (a) Except as  provided  in  paragraph  (b)  of  this  subdivision,
whenever  any  tax or assessment shall not be paid when due, such tax or
assessment due and unpaid shall bear interest until paid at the rate  of
six  per  centum  per  annum  from the date when such tax first became a
lien, and no other penalty or interest shall be incurred  by  reason  of
such  nonpayment,  whether  such  penalty or interest shall have accrued
prior or shall accrue subsequent to the commencement of  the  period  of
military  service  of  such  person.  Any  lien for such unpaid taxes or
assessment shall also include such interest thereon.
  (b) A municipal corporation is  hereby  authorized  and  empowered  to
adopt  a  local  law  or, in the case of a school district, a resolution
providing that the rate of interest pursuant to this section  on  unpaid
taxes  or  assessment  shall  be  at a rate less than six per centum per
annum.