N.Y. Gen. Constr. Law § 61

§ 61. Date for determining last completed assessment rolls. In\ncomputing the amount which may be raised by tax on real estate by a\ncounty, city, village or school district within the limitation\nprescribed by article eight of the constitution, the determinations as\nto the last completed assessment roll, as defined in subdivision seven-a\nof section 2.00 of the local finance law, shall be made on or before the\ndate upon which the amount to be raised by tax on real estate by or for\nsuch county, city, village or school district is actually determined.\nFor the purposes of this section an assessment roll shall mean such\nassessment roll as finally completed by the assessors or other officer\nor body authorized to prepare such roll.\n