N.Y. Real Prop. Tax Law § 908

* § 908. Separate entries for land and improvements. 1. The city\nassessor shall prepare the assessment roll in accordance with the\nprovisions of section five hundred two of this chapter, except that\nprovision shall be made for the separate entry on the assessment roll of\nthe amount of the total assessment allocated to improvements.\n 2. The tax levying body of the city of Amsterdam shall make provision\nfor separate entries of the amount of tax to be paid on the assessment\nof the land component and the assessment of the improvements component\nof each parcel of real property.\n 3. Notwithstanding the provisions of subdivision three of section five\nhundred two of this chapter, the assessment of land and the assessment\nof improvements shall be subject to individual review pursuant to\narticles five and seven of this chapter without regard to the total\nassessment of the parcel.\n * NB Expired July 1, 2001\n