N.Y. Comp. Codes R. & Regs. tit. 20, § 8186-10.3
For the implementation roll and each subsequent roll, the legislative body of each homestead assessing unit shall determine current base proportions for each class or portion class pursuant to section 1903 of the Real Property Tax Law provided that the sum of the current base proportions for each class or portion class must equal one and each current base proportion must be expressed as a percentage to at least four places to the right of the decimal point.