Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 1214 — Establishment of state equalization rates for counties
N.Y. Real Prop. Tax Law § 1214
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1214. Establishment of state equalization rates for counties. The commissioner shall annually establish a state equalization rate for each county in the state and determine the full valuation of taxable real property therein. The state equalization rate established for any county assessing…
Citator
N.Y. Real Prop. Tax Law § 1214 — Establishment of state equalization rates for counties is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1214. Establishment of state equalization rates for counties. The commissioner shall annually establish a state equalization rate for each county in the state and determine the full valuation of taxable real property therein. The state equalization rate established for any county assessing unit, other than a special assessing unit, shall also be established as the state equalization rate for each city, town and non-assessing unit village within such county.