N.Y. Real Prop. Tax Law § 499-mmmm

* § 499-mmmm. Equitable ratio of assessment. The commissioner and any\nassessing authority shall be prohibited from assessing local public\nutility mass real property at a value that has a higher ratio to the\nfull value of the local public utility mass real property than the ratio\nof assessed value of other real property in the same assessment class\nand jurisdiction to its full value, as provided in section three hundred\nfive of this chapter.\n * NB Repealed January 1, 2031\n