N.Y. RPT Law § 925-A

§ 925-a. Extension of time for collection. 1. Notwithstanding any\ncontrary provision of this chapter, or of any general, special or local\nlaw, code or charter, if the final date for collection of taxes, or for\nthe collection of taxes without penalty, or for the collection of taxes\nat a lesser prescribed penalty interest rate shall fall on a Saturday,\nSunday or public holiday, an extension for the collection of taxes shall\nautomatically be in effect until the first business day following such\ndate and the date for paying over taxes shall be extended to the\nfollowing day.\n 2. Notwithstanding any provision of law to the contrary, during a\nstate disaster emergency as defined by section twenty of the executive\nlaw, the governor may, by executive order issued upon the request of the\nchief executive officer of a county, city, town, village or school\ndistrict in the affected area, extend by up to twenty-one days the final\ndate for paying taxes without interest or penalty in such county, city,\ntown, village or school district. If such an extension is granted, and\nany taxes are not paid by the final date so provided, those taxes shall\nbe subject to the same interest and penalties that would have applied if\nno extension had been granted.\n