If I mail my payment on the due date, do I have to pay a penalty?

New York State Real Property Tax Law §925, provides as follows:

"Payment of taxes by mail, when enclosed in a postpaid wrapper (envelope) properly addressed to the appropriate collecting office and is deposited in a post office of official depository under the exclusive care custody of the United States Post Office shall, upon delivery, be deemed to have been made to such officer on the date of the United States Postmark on such wrapper."

The provisions of this section shall not apply in the case of postmarks not made by the United States Post Office.  A postage meter postmark is not a postmark made by the United States Post Office and will not be honored according the provisions of Real Property Tax Law §925.

Payments received after the due date will be returned for proper payment to include the appropriate penalty.  No town official or employee can waive the penalty.