N.Y. Real Prop. Tax Law § 1562

§ 1562. Local governments to which article applies. a. This article\nshall apply to all counties except counties wholly within a city and all\ncities and towns in the state except (1) a city with a population of\nfive million or more, (2) a city or town in a county having the power to\nassess property for purposes of taxation.\n b. Notwithstanding the provisions of this section, any provisions of\nthis act with respect to state assistance for the preparation and\nupdating of tax maps shall be applicable to any city with a population\nof five million or more.\n