N.Y. Real Prop. Tax Law § 1214

§ 1214. Establishment of state equalization rates for counties. The\ncommissioner shall annually establish a state equalization rate for each\ncounty in the state and determine the full valuation of taxable real\nproperty therein. The state equalization rate established for any county\nassessing unit, other than a special assessing unit, shall also be\nestablished as the state equalization rate for each city, town and\nnon-assessing unit village within such county.\n