N.Y. Real Prop. Tax Law § 816

§ 816. Review by state board of real property tax services. The state\nboard of real property tax services shall have power on complaint to\nreview the equalization made by any county equalization agency. Such\nreview shall be brought by filing the complaint with the state board of\nreal property tax services at any time within thirty days from the date\non which notice was given pursuant to section eight hundred four of this\narticle. Notice of the hearing on such review shall be given by the\nstate board of real property tax services to the clerk of the county\nlegislative body, whose duty it shall be to transmit a copy of such\nnotice to each member of the county legislative body and to the chief\nexecutive officer of each city and town in the county.\n