N.Y. Real Prop. Tax Law § 489-s

§ 489-s. Estimated railroad ceiling. Upon application of a county,\ncity, town, village, school district or special district, the\ncommissioner shall establish estimated railroad ceilings for the\nassessment roll or rolls used thereby. Such estimated railroad ceilings\nmay be used in the computation of average full valuation for tax and\ndebt limit purposes in accordance with the provisions of section 2.00 of\nthe local finance law.\n