N.Y. Real Property Tax Law Section 1230
Special equalization rates for certain school districts


1.

The commissioner shall establish a special equalization rate for each school district enumerated in subdivision three of this section for the sole purpose of determining actual valuation pursuant to paragraph c of subdivision one of section thirty-six hundred two of the education law. Where such school district is situated in more than one assessing unit, a special equalization rate shall be established for the area of the district in each assessing unit.

2.

Special equalization rates established pursuant to this section shall be the percentage of full value at which the taxable real property in a district has been assessed on an assessment roll.

3.

Special equalization rates shall be established for the following school districts: Amityville union free school district Brentwood school district Central Islip school district Freeport union free school district Hempstead union free school district Roosevelt union free school district Tuckahoe union free school district Uniondale union free school district Westbury union free school district Wyandanch school district

Source: Section 1230 — Special equalization rates for certain school districts, https://www.­nysenate.­gov/legislation/laws/RPT/1230 (updated Sep. 22, 2014; accessed Oct. 26, 2024).

Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 1230’s source at nysenate​.gov

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