N.Y. Suffolk County Tax Act § 29
After the levy of any tax or assessment upon any lands or premises, any person or persons claiming any divided or undivided part thereof may pay such part of the tax or assessment and charge due thereon as the receiver of taxes shall determine to be the just and equitable proportion of the tax or assessment due thereon. The assessors of the town in which the said premises are situated shall apportion the assessed valuation of such lands and premises when requested by the receiver of taxes and shall certify the apportionment to him and the receiver of taxes shall base his determination upon the apportionment. The remainder of the tax, assessment and charge shall be a lien upon the residue of the lands and premises only. After the return of the warrant and tax and assessment roll to the county treasurer and before a sale for the taxes and assessments any tax or assessment returned unpaid may in like manner be apportioned by and paid to the county treasurer. After a sale for unpaid taxes and assessments and within the period fixed by law for redemption, the county treasurer may in like manner apportion the amount due upon any divided or undivided part of the premises sold and upon payment thereof allow and permit a redemption from such sale of such divided or undivided part of the premises, and thereafter the tax sale shall be of and affect only the remaining portion of said premises.
N.Y. Suffolk County Tax Act § 29