NY Real Prop Tax L § 925 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 925 - Payment of Taxes by Mail or Designated Delivery Service.

§ 925. Payment of taxes by mail or designated delivery service. 1. (a) Notwithstanding  any  contrary  provision  of  this  chapter,  or of any general, special or local law, code  or  charter,  if  payment  for  the amount  of  any  taxes on real property, accompanied by the statement of such taxes, is enclosed in a postpaid wrapper properly addressed to  the appropriate  collecting  officer  and  is  deposited in a post office or official depository under the exclusive care and custody of  the  United States  postal  service, such payment shall, upon delivery, be deemed to have been made to such officer on the date of the United States postmark on such wrapper. If the postmark does not appear on such wrapper or  the postmark  is illegible such payment shall be deemed to have been made on the date of delivery  to  such  collecting  officer.  As  used  in  this section, "taxes on real property" includes special ad valorem levies and special assessments.  (b)  The  provisions  of this subdivision shall not apply to a payment that has been made electronically pursuant  to  section  five-b  of  the general municipal law, but shall apply to a payment that has been mailed via  the  United States postal service by a financial institution acting pursuant to instructions given to it by a taxpayer electronically.   2. The  provisions  of  subdivision  one  of  this  section  shall  be applicable  to  a  payment delivered by a delivery service designated by the secretary of the treasury of the United States pursuant  to  section seventy-five  hundred  two  of the internal revenue code, subject to any withdrawals and additions made pursuant to subparagraph (A) of paragraph two of subsection (a) of section six hundred ninety-one of the tax  law. The  commissioner  shall inform each affected municipality of any change in designated delivery services.   3. Any reference in subdivision one of this section to a United States postmark shall be treated as including a reference to any date  recorded or marked in the manner described in section seventy-five hundred two of the internal revenue code by a designated delivery service.   4.  The  provisions of this subdivision shall not apply in the case of postmarks not made by the United States  post  office  or  a  designated delivery service.   5. Notwithstanding the foregoing provisions of this section, in cities having a population of one million or more, any reference in subdivision one of this section to the United States post office shall be treated as including  a  reference  to  any  delivery  service  designated  by  the secretary of the treasury of  the  United  States  pursuant  to  section seventy-five  hundred two of the internal revenue code and any reference in subdivision one of this section to a United States postmark shall  be treated  as  including a reference to any date recorded or marked in the manner described in section seventy-five hundred  two  of  the  internal revenue  code  by  a designated delivery service. If the commissioner of finance of any such city finds that any delivery service  designated  by such   secretary   is  inadequate  for  the  needs  of  such  city,  the commissioner of finance may withdraw such designation  for  purposes  of this  title.  The  commissioner of finance may also designate additional delivery services meeting the criteria of section  seventy-five  hundred two  of  the  internal  revenue  code for purposes of this title, or may withdraw any such designation if the commissioner of finance finds  that a  delivery  service  so  designated  is inadequate for the needs of the city. Any reference in subdivision one of this  section  to  the  United States  post  office  shall  be  treated as including a reference to any delivery service designated by  the  commissioner  of  finance  and  any reference in subdivision one of this section to a United States postmark shall be treated as including a reference to any date recorded or marked in  the  manner  described  in  section  seventy-five hundred two of the  internal  revenue  code  by  a  delivery  service  designated   by   the commissioner of finance.