N.Y. Real Prop. Tax Law § 1905-a

§ 1905-a. Commissioner certifications for assessment rolls completed\nduring and after nineteen hundred eighty-nine. (a) For each approved\nassessing unit and eligible non-assessing unit village for which the\ncommissioner certified adjusted homestead base proportions and adjusted\nnon-homestead base proportions in the year nineteen hundred eighty-nine,\nthe commissioner shall determine and certify as provided by article\ntwelve of this chapter the class equalization rate for each class in\nsuch approved assessing unit and each portion thereof and for each class\nin such eligible non-assessing unit village on the assessment roll\ncompleted and filed in the year nineteen hundred eighty-nine and each\nroll thereafter.\n (b) For each other approved assessing unit and eligible non-assessing\nunit village which has adopted the provisions of section nineteen\nhundred three of this article, the commissioner shall determine and\ncertify, as provided by article twelve of this chapter, class\nequalization rates for such approved assessing unit and each portion\nthereof and for such eligible non-assessing unit village for an\nassessment roll filed no later than the sixth year following the filing\nof the first assessment roll to which the provisions of section nineteen\nhundred three of this article are applicable, and for each roll filed\nthereafter.\n