N.Y. Real Property Tax Law § 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.