N.Y. Suffolk County Tax Act § 30
The board of supervisors may in its discretion, upon application to it duly made and upon certificate of the assessor or assessors as hereinafter provided, compromise and authorize the receiver of taxes or county treasurer to accept in payment a lesser sum than the face amount including any penalty of any tax or assessment which is unpaid, when it shall be made to appear by such certificate of the assessor or assessors of the town or of the tax district in which the property is situated that such tax or assessment by reason of over valuation, double assessment, erroneous area or other error, which has not been otherwise corrected without fault of the person or corporation assessed, is erroneously or illegally assessed or levied or is in fact unjust or inequitable.
The board may fix a time within which the adjusted tax or assessment shall be paid without penalty. Any deficiency resulting from adjustment or compromise of any tax or assessment shall be charged back to the town wherein the error arose and be adjusted and apportioned in the same or next ensuing tax levy as shall be just according to the extent which such town or portion thereof benefited thereby in the same manner as provided by the tax law in the case of refund of a tax erroneously or illegally assessed or levied.
N.Y. Suffolk County Tax Act § 30