N.Y. Real Prop. Tax Law § 710

§ 710. Consolidation of proceedings. A justice before whom separate\npetitions to review assessments of real property are pending may on his\nown motion consolidate or order to be tried together two or more\nproceedings where the same grounds of review are asserted and a common\nquestion of law or fact is presented, except that a proceeding to review\na special franchise assessment for the year nineteen hundred fifty-four\nor any year thereafter shall not be consolidated or ordered to be tried\ntogether with a proceeding to review a special franchise assessment for\nthe year nineteen hundred fifty-three or any year prior thereto.\n