N.Y. Real Prop. Tax Law § 104

§ 104. Electronic real property tax administration. 1. Notwithstanding\nany provision of law to the contrary, the commissioner is hereby\nauthorized to establish standards for electronic real property tax\nadministration (E-RPT). Such standards shall set forth the terms and\nconditions under which the various tasks associated with real property\ntax administration may be executed electronically, dispensing with the\nneed for paper documents. Such tasks shall include:\n (a) The filing of exemption applications;\n (b) The filing of petitions for administrative review of assessments;\n (c) The filing of petitions for judicial review of assessments;\n (d) The filing of applications for administrative corrections of\nerrors;\n (e) The issuance of statements of taxes;\n (f) The payment of taxes, subject to the provisions of sections five\nand five-b of the general municipal law;\n (g) The provision of receipts for the payment of taxes;\n (h) The issuance of taxpayer notices required by law, including\nsections five hundred eight, five hundred ten, five hundred ten-a, five\nhundred eleven, five hundred twenty-five and five hundred fifty-one-a\nthrough five hundred fifty-six-b of this chapter; and\n (i) The furnishing of notices and certificates under this chapter\nrelating to state equalization rates, residential assessment ratios,\nspecial franchise assessments, railroad ceilings, taxable state lands,\nadvisory appraisals, and the certification of assessors and county\ndirectors or real property tax services.\n 2. Such standards shall be developed after consultation with local\ngovernment officials, the office of court administration and the office\nof the state comptroller.\n 3. (a) Taxpayers shall not be required to accept notices, statements\nof taxes, receipts for the payment of taxes, or other documents\nelectronically unless they have so elected. Taxpayers who have not so\nelected shall be sent such communications in the manner otherwise\nprovided by law.\n (b) Assessors and other municipal officials shall not be required to\naccept and respond to communications from the commissioner\nelectronically.\n (c) The governing board of any municipal corporation may, by local\nlaw, ordinance or resolution, determine that it is in the public\ninterest for such municipal corporation to provide electronic real\nproperty tax administration. Upon adoption of such local law, ordinance\nor resolution, such municipal corporation shall comply with standards\nset forth by the commissioner.\n (d) The standards prescribed by the commissioner pursuant to this\nsection shall provide for the collection of electronic contact\ninformation, such as e-mail addresses and/or social network usernames,\nfrom taxpayers who have elected to receive electronic communications in\naccordance with the provisions of this section. Such information shall\nbe exempt from public disclosure in accordance with section eighty-nine\nof the public officers law.\n 4. When a document has been transmitted electronically in accordance\nwith the provisions of this section and the standards adopted by the\ncommissioner hereunder, it shall be deemed to satisfy the applicable\nlegal requirements to the same extent as if it had been mailed via the\nUnited States postal service.\n