N.Y. Real Prop. Tax Law § 499-nnnn

* § 499-nnnn. Equalization rate. In determining assessment ceilings,\nthe commissioner shall apply the final state equalization rate used for\nthe local assessing jurisdiction on the assessment roll for the year\nimmediately preceding the year in which the assessment ceiling is being\nestablished, except that (1) if a special equalization rate was\nestablished for such assessment roll, such rate shall be applied, and\n(2) in the case of a special assessing unit as defined in section\neighteen hundred one of this chapter, the equalization rate to be\napplied shall be the applicable class equalization rate used on such\nassessment roll.\n * NB Repealed January 1, 2031\n