N.Y. Real Prop. Tax Law § 485-c

§ 485-c. Exemption from taxation of real property used in manufacture\nof steel in cities of fifty thousand or more persons. Notwithstanding\nthe provisions of any law to the contrary, blast furnaces, open hearth\nfurnaces, soaking pits and coke ovens which are used in the manufacture\nof steel, and all tanks, towers and stills which are used in processing\ngases and liquids produced by such coke ovens owned by a corporation\ntaxable under article nine-A of the tax law and located within a city\nwith a population of fifty thousand or more shall be exempt from\ntaxation.\n