N.Y. Real Prop. Tax Law § 597

§ 597. Confidentiality. Information submitted by producers to the\ncommissioner and to assessors pursuant to this title shall not be\nsubject to the provisions of article six of the public officers law (the\nfreedom of information law), and no person shall make known any such\ninformation submitted, except in an administrative or judicial\nproceeding to review a unit of production value or the assessment of an\noil or gas economic unit, after providing twenty days written notice to\nthe producer who submitted the information affording such producer with\nan opportunity to submit written grounds for any objection to such\ndisclosure.\n