N.Y. Real Prop. Tax Law § 828

§ 828. Effect of adjustment of previous county tax levy on taxing and\nborrowing power. Deficiencies to be added and excesses to be subtracted\npursuant to sections eight hundred twenty, eight hundred twenty-two or\neight hundred twenty-six of this chapter shall be deemed to be\nadjustments of county taxes previously levied on geographical areas of\nthe county and not indebtedness within the meaning of section four of\narticle eight of the state constitution nor taxes raised upon real\nproperty within the limitation provided by section ten of article eight\nof the state constitution.\n