N.Y. Real Prop. Tax Law § 489-hhhhh

§ 489-hhhhh. Tax lien; interest rate. All taxes plus interest\nrequired to be paid retroactively pursuant to this title shall\nconstitute a tax lien as of the date it is determined such taxes and\ninterest are owed. All interest shall be calculated from the date the\ntaxes would have been due but for the exemption claimed pursuant to this\ntitle at three per centum above the applicable rate of interest imposed\nby such city generally for non-payment of real property tax with respect\nto such property for the period in question.\n