Section 925-D. Deployed military; extension

Notwithstanding  any other
  provision of law which relates to the collection of  real  property  tax
  owed  to  a  municipal  corporation or to the imposition of penalties or
  interest therefor for a late payment owed  by  a  person  who  has  been
  deployed  by  the  military or by the spouse or domestic partner of such
  person for real property of a person  so  deployed,  any  deadline  with
  respect to the payment of such real property tax shall be extended for a
  period of ninety days after the end of such deployment if such municipal
  corporation  has  passed  a local resolution authorizing such extension.
  For purposes of this section a "person deployed by the  military"  shall
  mean  a  person who has been ordered to active military duty, other than
  training, for the period beginning with a declaration of war by Congress
  and ending with  a  date  prescribed  by  Presidential  proclamation  or
  concurrent  resolution  of  Congress  or  during  any  periods of combat
  designated by  presidential  executive  order  or  hazardous  duty.  Any
  payment  on  behalf  of such deployed person, spouse or domestic partner
  from a real property tax escrow account shall likewise  be  so  extended
  consistent with the provisions of this section.