N.Y. Real Property Tax Law Section 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.

Source: Section 1251 — Establishment of special equalization ratios, https://www.­nysenate.­gov/legislation/laws/RPT/1251 (updated Sep. 22, 2014; accessed Apr. 13, 2024).

Accessed:
Apr. 13, 2024

Last modified:
Sep. 22, 2014

§ 1251’s source at nysenate​.gov

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