Directs the commissioner of taxation and finance to grant an automatic extension until May 15, 2023 for counties affected by a severe winter storm in December 2022

Directs the commissioner of taxation and finance to grant an automatic extension until May 15, 2023 for counties affected by a severe winter storm in December 2022; authorizes such extension for individuals and households who reside or have a business in the counties of Erie, Genesee, Niagara, St. Lawrence, and Suffolk counties.