N.Y. Real Prop. Tax Law § 924-B
Notwithstanding any provision of law to the contrary, the governing body of any tax district shall be authorized, by resolution, to permit the enforcing officer to effect the cancellation in whole or in part of any interest, penalties or other charges on real property where such real property is subject to a brownfield site clean-up agreement entered into by a volunteer pursuant to section 27-1409 of the environmental conservation law. Provided, however, that in cases where such interest, penalties, or other charges, if collected by a tax district, belong to a municipal corporation within such tax district, no reduction or remission in whole or in part of such interest, penalties, or other charges shall be made without the consent of the municipal corporation affected, which consent may be given by resolution adopted after a public hearing. Failure of such real property to receive a certificate of completion pursuant to section 27-1419 of the environmental conservation law or revocation of such certificate shall be grounds for revocation of any waiver of interest, penalties, or charges granted pursuant to this section.
N.Y. Real Prop. Tax. Law § 924-B