N.Y. Comp. Codes R. & Regs. tit. 9 § 8.27
WHEREAS, beginning on August 27, 2011 and continuing thereafter, Hurricane Irene and Tropical Storm Lee brought torrential rainfall causing record flooding and storm surge throughout the State of New York;
WHEREAS, on September 19, 2011 and September 29, 2011, as a result of the personal hardships caused by Hurricane Irene and Tropical Storm Lee, I issued Executive Order Nos. 23 and 24 extending the period for paying without interest or penalty the real property taxes that are due on or about September 30, 2011 in certain school districts in the counties of Broome, Delaware, Essex, Greene, Hamilton, Orange, Schenectady, Schoharie, Sullivan, Tioga, Ulster and Washington;
WHEREAS, since September 19, 2011, additional requests for an extension of the period for paying school district taxes for the 2011-2012 school year have been received by the Governor's Office on behalf of (i) Berne-Knox-Westerlo Central School District located within Albany County and (ii) Goshen Central School District, Chester Union Free Central School District and Port Jervis Central School District, all located within Orange County;
WHEREAS, school district taxes for the 2011-2012 school year were due on or about September 30, 2011 in the aforementioned school districts;
WHEREAS, section 925-a of the Real Property Tax Law authorizes the Governor to extend the period for paying such taxes without interest or penalty upon request of the chief executive officer of an affected county, city, town, village or school district during a State disaster emergency;
WHEREAS, given the difficulties continuing to confront the residents of the aforementioned counties, such an extension is eminently warranted;
NOW, THEREFORE, I, Andrew M. Cuomo, Governor of the State of New York, by virtue of the authority vested in me by section 925-a of the Real Property Tax Law, do hereby extend the period for paying without interest or penalty the school district taxes that were due on or about September 30, 2011 in the afore-mentioned school districts within the aforementioned counties for twenty-one days from the final date such taxes were currently due;
FURTHER, this Executive Order may be revised and amended to extend the period for paying school taxes for school districts within the counties adversely affected by Hurricane Irene or Tropical Storm Lee.
Signed: Andrew M. Cuomo
Dated: October 7, 2011
N.Y. Comp. Codes R. & Regs. Tit. 9 § 8.27