N.Y. Real Property Tax Law § 731
2. A hearing officer shall disqualify himself or herself from a hearing where such officer possesses a conflict of interest as defined by the public officers law. Such hearing officer shall also disqualify himself or herself from a hearing where such hearing officer has a direct or indirect interest in any property for which a petition has been filed. For the purposes of this title, a hearing officer shall be deemed to have a direct or indirect interest in any property for which a petition has been filed when the hearing officer, spouse, or any of his or her minor children: