N.Y. Real Prop. Tax Law § 1208

§ 1208. Hearing of complaints. The commissioner or a duly authorized\nrepresentative thereof shall meet at the time and place specified in the\nnotice required by section twelve hundred four of this chapter to hear\ncomplaints in relation to equalization rates, class ratios or class\nequalization rates. The provisions of section five hundred twenty-five\nof this chapter shall apply so far as practicable to a hearing under\nthis section. Nothing contained in this section shall be construed to\nrequire a hearing to be conducted when no complaints have been filed.\n