N.Y.C. Charter § 239: Section 239. Estimate of assessed valuation, and statement of taxes due and uncollected by the commissioner of finance.

Not later than the fifteenth day of February, the commissioner of finance shall submit to the mayor and to the council:

a. a tentative estimate of the assessed valuation of real property subject to taxation for the ensuing fiscal year, which shall be published forthwith in the City Record; and

b. a certified statement showing as of a specified date the amount of all real property taxes due, the amount expected to be received and the amount actually uncollected by such categories and classifications as will facilitate understanding of such information.