N.Y. Real Property Tax Law § 489-hhhhh: Tax lien; interest rate

§ 489-hhhhh. Tax lien; interest rate. All taxes plus interest

required to be paid retroactively pursuant to this title shall

constitute a tax lien as of the date it is determined such taxes and

interest are owed. All interest shall be calculated from the date the

taxes would have been due but for the exemption claimed pursuant to this

title at three per centum above the applicable rate of interest imposed

by such city generally for non-payment of real property tax with respect

to such property for the period in question.