Section 925. Payment of taxes by mail or designated delivery service

1.
  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 post office, 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.
    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 state board 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.