New York Real Property Tax Law Section 1562 - Local governments to which article applies.

  1562.  Local governments to which article applies.  a. This article
  shall apply to all counties except counties wholly within a city and all
  cities and towns in the state except (1) a city  with  a  population  of
  five million or more, (2) a city or town in a county having the power to
  assess property for purposes of taxation.
b.  Notwithstanding  the provisions of this section, any provisions of
  this act with respect  to  state  assistance  for  the  preparation  and
  updating  of  tax maps shall be applicable to any city with a population
  of five million or more.

Last modified: February 3, 2019