N.Y. Real Prop. Tax Law § 301

§ 301. Valuation date. All real property subject to taxation, and\nassessed as of a March first taxable status date, shall be valued as of\nthe preceding first day of July. The valuation date of real property in\na city or town not subject to the provisions of this section shall be\ndetermined as of the date provided by law applicable to such city or\ntown, or if not so provided, then as of the taxable status date of the\ncity or town. The valuation date of the real property entered on any\nassessment roll shall be imprinted or otherwise indicated at the top of\nthe first page of each volume of such roll.\n