N.Y. Real Property Tax Law § 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.