N.Y. Real Property Tax Law Section 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.

Source: Section 1214 — Establishment of state equalization rates for counties, https://www.­nysenate.­gov/legislation/laws/RPT/1214 (updated Sep. 22, 2014; accessed Nov. 29, 2025).

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Nov. 29, 2025

Last modified:
Sep. 22, 2014

§ 1214. Establishment of state equalization rates for counties's source at nysenate​.gov

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