N.Y. Real Prop. Tax Law § 735

§ 735. Determination not precedent. No transcript of testimony shall\nbe made of a small claims assessment review hearing. The hearing\nofficer's decision of a petition for small claims assessment review\nshall not constitute precedent for any purpose or proceeding involving\nthe parties or any other person or persons except as provided in section\nseven hundred thirty-nine of this title.\n