N.Y. Real Property Tax Law § 499-ggg: Tax lien and interest

§ 499-ggg. Tax lien and interest. All taxes, with 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 tax abatement granted pursuant to this title at the

applicable rate or rates of interest imposed generally for non-payment

of real property tax with respect to the eligible building for the

period in question.