N.Y. Suffolk County Tax Act § 5: Completion of assessment roll

§ 5. Completion of assessment roll. All assessments shall be made as

of March first. The assessors shall complete the assessment roll and

mail notices of increased assessments to property owners on or before

the first day of May of each year and shall meet for the hearing of

complaints on the third Tuesday of May in each year, and in all other

respects except as herein modified shall proceed in the completion and

certification of the assessment roll as directed by the tax law.