N.Y. Real Prop. Tax Law § 570

§ 570. Advisory valuations of utility real property. Upon the written\nrequest of the assessors of any city, town or village having a\npopulation of less than ten thousand according to the latest federal\ncensus and an assessed valuation of less than ten million dollars, the\ncommissioner shall furnish the full value of the real property therein\nof a public utility subject to the jurisdiction of the state department\nof public service. The valuations so furnished shall be for the advice\nof the assessors and shall not be binding upon them.\n