(a) The approval deadline is the last day for the approval, certification or establishment of a special equalization rate or a change in level of assessment factor.

1. (1) In the case of a material change in level of assessment, the approval deadline may not be later than the last date provided by law for the levy of a tax upon such roll.
2. (2) In the case of any other change in level of assessment, the approval deadline shall be no later than the earlier of 10 days prior to first levy date or the 45th day, including Saturdays, Sundays and holidays, after the last statutory date for the filing of the final assessment roll.
3. (3) For the purpose of certification of a change in level of assessment factor for residential assessment ratios the approval deadline is the date specified in section 738 of the Real Property Tax Law.