N.Y. Real Prop. Tax Law § 914

§ 914. Parity of tax liens. All tax liens of tax districts which\nbecome liens against a parcel of real property in the same calendar year\nshall rank on a parity except that where a general, special or local law\nprovides that a tax district holding and owning a tax lien for levies\nimposed by it has rights of priority or parity different from other\nholders or owners thereof, the tax liens of such tax district shall rank\nin priority as provided in such law.\n