New York State Real Property Tax law 925 states: "Payment of taxes by mail, when enclosed in a postpaid wrapper (envelope) 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 shall, upon delivery, be deemed to have been made to such an officer on the date of the US Postmark on such wrapper. The provisions of this section shall not apply in the case of the postmarks not made by the US Post Office. A postage meter postmark is not a postmark made by the US Post Office, and therefore, is not within the provisions of Real Property Tax Law 925. Payments can not be deemed timely because of a postage meter postmark date on an envelope containing a tax payment (Op. New York State Comp. 69-170).