N.Y. Comp. Codes R. & Regs. tit. 20, § 8186-2.8 – Correction of tentative equalization rate or ratio.

(a) If no complaint has been filed against the tentative equalization rate or ratio, and a correction of a significant error and recomputation of a tentative equalization rate or ratio has been done pursuant to section 8186-2.18(d) of this Subpart a notice of the recomputed tentative equalization rate or ratio shall be mailed to the chief executive officer and to the assessor of the municipality, and such notice shall include:
1. (1) the recomputed tentative equalization rate or ratio;
2. (2) the reason for the recomputation; and
3. (3) the last day for filing objections to the recomputation.
(b) Any city, town or village may file objections concerning the recomputed tentative equalization rate or ratio; such objection shall be filed within 10 days of the mailing of the notice of the recomputed tentative equalization rate or ratio or by the last date objections may be filed pursuant to Subpart 8186-15 of this Part, whichever is later. If objections are filed subsequent to the time when a complaint may be filed pursuant to Subpart 8186-15 of this Part, such objections shall be limited to the correction of the significant error. Such objections shall be reviewed and processed in the manner provided by Subpart 8186-15 of this Part.
(c) If a complaint has been filed against the tentative equalization rate, a significant error may be corrected in the manner provided by Subpart 8186-15 of this Part.