N.Y. Real Prop. Tax Law § 1253

§ 1253. Hearing and determination. Not later than twenty days prior to\nthe ensuing fiscal year of each city with a population of one hundred\ntwenty-five thousand or more inhabitants, the state board of real\nproperty tax services shall provide written notice of the determination\nof tentative ratios pursuant to this article to the chief executive\nofficer thereof. The notice shall set forth such ratios, identifying the\nassessment rolls for which the ratios were determined and specifying the\ntime and place where the state board of real property tax services or a\nduly authorized representative thereof will meet to hear complaints\npresented by a city concerning such ratios. Such notice must be served\nat least five days before the date specified for the hearing. After\nhearing any such complaints, the state board of real property tax\nservices shall establish final ratios for such rolls in accordance with\nthe provisions of this article. A city is hereby authorized and\nempowered to waive the hearing with respect to such ratios.\n