N.Y. Real Prop. Tax Law § 499-IIII
Any costs and expenses incurred by the commissioner in the establishment of assessment ceilings for local public utility mass real property shall be paid from the collection of an annual charge upon the owners of local public utility mass real property. The commissioner shall provide by rule for computation of such charge through the apportionment of these costs and expenses to owners of local public utility mass real property in relation to the total full value of the local public utility mass real property eligible for an assessment ceiling pursuant to this title. Prior to collecting payment of such charges, the commissioner shall annually provide a detailed report to each owner of local public utility mass real property identifying costs related to establishment of assessment ceilings, including, but not limited to, expenditures, revenue sources and any allocations. The charges established pursuant to this section shall be subject to the approval of the director of the budget. Each owner of local public utility mass real property shall be authorized to challenge any such charges pursuant to article seventy-eight of the civil practice law and rules.
N.Y. Real Prop. Tax. Law § 499-IIII