New York § 499-NNNN Equalization rate

New York Statutes

§ 499-NNNN — Equalization rate

New York § 499-NNNN

Law RPTReal Property Tax

Title 5Assessment Ceilings For Local Public Utility Mass Real Property

Art. 4Exemptions

This text of New York § 499-NNNN (Equalization rate) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 499-NNNN (2026).

Text

  * § 499-nnnn. Equalization rate. In determining assessment ceilings,\nthe commissioner shall apply the final state equalization rate used for\nthe local assessing jurisdiction on the assessment roll for the year\nimmediately preceding the year in which the assessment ceiling is being\nestablished, except that (1) if a special equalization rate was\nestablished for such assessment roll, such rate shall be applied, and\n(2) in the case of a special assessing unit as defined in section\neighteen hundred one of this chapter, the equalization rate to be\napplied shall be the applicable class equalization rate used on such\nassessment roll.\n  * NB Repealed January 1, 2027\n

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* § 499-nnnn. Equalization rate. In determining assessment ceilings,\nthe commissioner shall apply the final state equalization rate used for\nthe local assessing jurisdiction on the assessment roll for the year\nimmediately preceding the year in which the assessment ceiling is being\nestablished, except that (1) if a special equalization rate was\nestablished for such assessment roll, such rate shall be applied, and\n(2) in the case of a special assessing unit as defined in section\neighteen hundred one of this chapter, the equalization rate to be\napplied shall be the applicable class equalization rate used on such\nassessment roll.\n * NB Repealed January 1, 2027\n