New York Consolidated Laws, Real Property Tax Law - RPT § 1304. Apportionment of assessments

Any person whose real property is assessed upon the school tax roll with real property of another person as one parcel, may apply to the appropriate assessors for an apportionment of the assessment of such real property.  The assessors shall thereafter apportion the assessment and shall notify the school authorities of such apportionment.  The school authorities shall cause such apportionment to be made on the tax roll and the collecting officer shall thereafter separately receive the taxes as apportioned.