N.Y. Real Prop. Tax Law § 721

* § 721. Review of certain assessments. In any proceeding wherein\nthe assessment being reviewed has been challenged on the grounds that it\nis unequal and where the real property is or has been improved by a\nresidential structure containing no more than three dwelling units, at\nleast one of which is occupied by the petitioner, the court shall\nfurther permit the introduction of any evidence deemed relevant and\nmaterial to establishing the relationship between the assessed value and\nthe market value of such real property notwithstanding any provision of\nlaw to the contrary.\n * NB Expired May 15, 1981\n