Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 1251 — Establishment of special equalization ratios
N.Y. Real Prop. Tax Law § 1251
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1251. Establishment of special equalization ratios. The commissioner shall, for a city with a population of one hundred twenty-five thousand or more inhabitants, establish annually the ratio of the assessed valuation to the full valuation of taxable real estate on the last completed assessment…
Citator
N.Y. Real Prop. Tax Law § 1251 — Establishment of special equalization ratios is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1251. Establishment of special equalization ratios. The commissioner shall, for a city with a population of one hundred twenty-five thousand or more inhabitants, establish annually the ratio of the assessed valuation to the full valuation of taxable real estate on the last completed assessment roll and each of the four preceding assessment rolls of such city in accordance with the provisions of this article.