Section 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  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.