Real Property Tax Law 922

Pursuant to Real Property Tax Law 922, failure to receive a property tax bill does not relieve the taxpayer of the obligation to pay taxes in full and in a timely manner.  If the property taxes are not paid during the interest free period, the taxpayer is obligated to pay interest and penalties for late payments as per New York State Real Property Tax Law 924.  If payment is enclosed in a postpaid wrapper properly addressed to the appropriate collecting officer with a United States postmark date on or before the due date, such payment shall, upon delivery be deemed on time.  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 (if delivered after the due date, this will be considered late, and check will be returned to sender).  Further, a postage meter postmark or postage purchased from a third-party vendor (NOT purchased directly from the United States Postal Service) is NOT a postmark made by the United States Post Office and cannot be deemed timely if received after the due date.