N.Y. Real Prop. Tax Law § 988

§ 988. Remedy of occupant for taxes paid by him. If a tax upon real\nproperty has been collected from any occupant, and any other person by\nagreement or otherwise is liable to pay such tax or any part thereof,\nsuch occupant shall be entitled to recover the amount which such person\nshould have paid or to retain the same from any rent due or accruing\nfrom him to such person for the land on which the tax was paid.\n