N.Y. Real Prop. Tax Law § 818

§ 818. Determination on review. 1. On review of the equalization made\nby the county equalization agency, the state board of real property tax\nservices shall review such equalization and shall determine whether such\nequalization is fair and equitable and if not, what corrections should\nbe made. The state board of real property tax services shall certify its\ndetermination in writing to the county legislative body and to the chief\nexecutive officer of each city or town complaining, if any.\n 2. Such determination shall have the same force and effect as an\noriginal equalization made by the county equalization agency within the\ntime prescribed by law.\n 3. If the state board of real property tax services determines that\nthe equalization made by a county equalization agency in a county\ncontaining a designated large property, as that term is described in\nsection eight hundred forty-seven of this article, is not fair and\nequitable, it shall issue an order directing correction of such\nequalization, which may include the apportionment and levy of taxes in\nthe manner provided in section eight hundred five of this title.\n