N.Y. Real Prop. Tax Law § 499-ggg

§ 499-ggg. Tax lien and interest. All taxes, with interest, required\nto be paid retroactively pursuant to this title shall constitute a tax\nlien as of the date it is determined such taxes and interest are owed.\nAll interest shall be calculated from the date the taxes would have been\ndue but for the tax abatement granted pursuant to this title at the\napplicable rate or rates of interest imposed generally for non-payment\nof real property tax with respect to the eligible building for the\nperiod in question.\n