New York § 1230 Special equalization rates for certain school districts

New York Statutes

§ 1230 — Special equalization rates for certain school districts

New York § 1230

Law RPTReal Property Tax

Title 2Special Equalization Rates

Art. 12State Equalization

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Bluebook

N.Y. Real Property Tax § 1230 (2026).

Text

  § 1230. Special equalization rates for certain school districts. 1.\nThe commissioner shall establish a special equalization rate for each\nschool district enumerated in subdivision three of this section for the\nsole purpose of determining actual valuation pursuant to paragraph c of\nsubdivision one of section thirty-six hundred two of the education law.\nWhere such school district is situated in more than one assessing unit,\na special equalization rate shall be established for the area of the\ndistrict in each assessing unit.\n  2. Special equalization rates established pursuant to this section\nshall be the percentage of full value at which the taxable real property\nin a district has been assessed on an assessment roll.\n  3. Special equalization rates shall be established for the f

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§ 1230. Special equalization rates for certain school districts. 1.\nThe commissioner shall establish a special equalization rate for each\nschool district enumerated in subdivision three of this section for the\nsole purpose of determining actual valuation pursuant to paragraph c of\nsubdivision one of section thirty-six hundred two of the education law.\nWhere such school district is situated in more than one assessing unit,\na special equalization rate shall be established for the area of the\ndistrict in each assessing unit.\n 2. Special equalization rates established pursuant to this section\nshall be the percentage of full value at which the taxable real property\nin a district has been assessed on an assessment roll.\n 3. Special equalization rates shall be established for the following\nschool districts:\n Amityville union free school district\n Brentwood school district\n Central Islip school district\n Freeport union free school district\n Hempstead union free school district\n Roosevelt union free school district\n Tuckahoe union free school district\n Uniondale union free school district\n Westbury union free school district\n Wyandanch school district\n