N.Y. RPT Law § 1226

§ 1226. Special equalization rates; tax apportionment. 1. If the\ncommissioner finds that there has been a material change in level of\nassessment in a town or city since the last state equalization rate was\nestablished, it shall determine and certify a special equalization rate\nfor tax apportionment purposes to the district superintendent of schools\nfor use in the apportionment of school taxes as provided in section\nthirteen hundred fourteen of this chapter.\n 2. If the commissioner finds that the last state equalization rate is\ninequitable for part of a town or city within a school district or\nspecial district, it shall determine a special equalization rate for\nsuch part and shall furnish such rate to the district superintendent of\nschools or the clerk of the county legislative body, as the case may be;\nprovided that with respect to levies on behalf of special districts, the\nsame be certified at least fifteen days prior to the last date set by\nlaw for such levy.\n 3. If the commissioner finds that the latest state equalization rate\nfor a town is inequitable for the town or part thereof located in a\nvillage which has adopted a local law pursuant to subdivision three of\nsection fourteen hundred two of this chapter, it shall determine a\nspecial equalization rate and furnish such rate to the clerk of the\nvillage board of trustees.\n