2023 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.