N.Y. Real Prop. Tax Law § 1263

§ 1263. Notice of determination of tentative ratios and opportunity to\nbe heard. Not later than ninety days prior to the ensuing fiscal year of\nthe city school district, the state board of real property tax services\nshall provide written notice of the determination of tentative ratios\npursuant to this article to the board of education of each city school\ndistrict. The notice shall set forth the tentative ratios, identify the\nassessment rolls for which the ratios were determined and shall specify\nthe time and place where the state board of real property tax services\nor a duly authorized representative thereof will meet to hear objections\npresented by the appropriate board of education concerning such ratios.\nThe notice must be served at least ten days before the date specified\nfor the hearing. After hearing any objections, the state board of real\nproperty tax services shall determine final ratios for the appropriate\nassessment rolls in accordance with the provisions of this article. The\nboard of education is hereby authorized and empowered to waive the\nhearing with respect to such tentative ratios.\n