N.Y. Comp. Codes R. & Regs. tit. 20, § 8186-3.4
(a) School tax apportionment.
The assessor of a city or town may submit a written request for a special equalization rate for purposes of school tax apportionment where there has been a change in the level of assessment since the establishment of the State equalization rate for the prior roll.
(b) Exemptions for alterations and improvements to multiple dwellings.
The assessor of a city to which the multiple dwelling law is applicable may request the certification of a change in level of assessment factor for purposes of section 489 of the Real Property Tax Law.
(c) Assessment of special franchise property.
The assessor or an owner of special franchise property may submit a written request for a special equalization rate for the purpose of determining assessments of special franchise property.