N.Y. Real Prop. Tax Law § 1228

§ 1228. Certification of change in level of assessment factors for\ncertain exemptions. Where the commissioner is authorized or directed by\nlaw to certify a change in level of assessment for adjustment by the\nassessor of a maximum taxable assessed value of partially exempt real\nproperty, it shall do so in the same manner and subject to the same\nlimitations as provided in section twelve hundred twenty-four of this\ntitle for the determination of special equalization rates for ceiling\npurposes.\n