N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8186-15.5
A duly authorized representative of the commissioner shall meet at the time and place indicated in the notice sent pursuant to section 1204 of the Real Property Tax Law and section 8186-2.7 of this Part to hear complaints relating to tentative State equalization rates, class equalization rates or class ratios. The hearing shall not constitute an adjudicatory proceeding subject to article 3 of the State Administrative Procedure Act or Part 8187 of this Title, but the provisions of section 525 (2) of the Real Property Tax Law shall apply so far as practicable to the hearing. A timely complaint shall be reviewed, provided sufficiently specific objections have been submitted, regardless of whether representatives of the complainant personally appear at the hearing.
N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8186-15.5