N.Y. Real Prop. Tax Law § 706

§ 706. Grounds for review; contents of petition. 1. The grounds for\nreviewing an assessment shall be that the assessment to be reviewed is\nexcessive, unequal or unlawful, or that real property is misclassified.\n 2. A proceeding to review an assessment shall be founded upon a\npetition setting forth the respect in which the assessment is excessive,\nunequal or unlawful, or the respect in which real property is\nmisclassified and stating that the petitioner is or will be injured\nthereby. Such petition shall be duly verified by the petitioner, an\nofficer thereof, or by an agent thereof who has been authorized in\nwriting to verify and file such petition and whose authorization is made\na part of such petition. Such petition must show that a complaint was\nmade in due time to the proper officers to correct such assessment. Two\nor more persons having real property assessed upon the same roll who\nassert the same grounds for review presenting a common question of law\nor fact, may unite in the same petition.\n