N.Y. Real Prop. Tax Law § 561-a

§ 561-a. Payments in lieu of taxes; change of assessment; notice.\nNotwithstanding any other provision of law, any person, firm,\npartnership, corporation, limited liability company or any other\nbusiness entity which makes payments in lieu of taxes to any agency,\ncounty, town, village, city or school district, shall, prior to filing\nwith such agency, county, town, village, city or school district for a\nchange of assessment, notify such agency, county, town, village, city or\nschool district of such business entity's intention to file for such\nchange; provided however that such notice shall not be required in\ncities with a population of one million or more. Such notification of\nintention shall be made in writing and shall be made at least forty-five\ndays prior to such filing for change of assessment.\n