N.Y. Real Prop. Tax Law § 736

§ 736. Waiver of other remedies and right to judicial review. 1.\nExcept as provided in subdivision three of section seven hundred\nthirty-three of this title, the election to file a small claims real\nproperty assessment review petition shall be irrevocable and shall\nconstitute a waiver of the right to commence a review proceeding under\ntitle one of this article upon the conclusion of the hearing.\n 2. A petitioner to an action pursuant to this title may seek judicial\nreview pursuant to article seventy-eight of the civil practice law and\nrules provided that such review shall be maintained against the same\nparties named in the small claims petition.\n