N.Y. Real Property Tax Law § 902: Lien date

§ 902. Lien date. The amount of all taxes, special ad valorem levies

and special assessments levied upon any parcel of real property by the

board of supervisors shall, except as otherwise expressly provided by

law, be and become a lien thereon as of the first day of January of the

fiscal year for which levied and shall remain a lien until paid.