N.Y. Real Prop. Tax Law § 1211

§ 1211. Confirmation by commissioner of the locally stated level of\nassessment. Notwithstanding the foregoing provisions of this title,\nbefore the commissioner determines a tentative equalization rate for a\ncity, town or village, he or she shall examine the accuracy of the\nlocally stated level of assessment appearing on the tentative assessment\nroll. If the commissioner confirms the locally stated level of\nassessment, then as soon thereafter as is practicable, he or she shall\nestablish and certify such locally stated level of assessment as the\nfinal equalization rate for such city, town or village in the manner\nprovided by sections twelve hundred ten and twelve hundred twelve of\nthis title. The provisions of sections twelve hundred four, twelve\nhundred six and twelve hundred eight of this title shall not apply in\nsuch cases, unless the commissioner finds that the final assessment roll\ndiffers from the tentative assessment roll to an extent that renders the\nlocally stated level of assessment inaccurate, and rescinds the final\nequalization rate on that basis.\n