N.Y. Workers' Compensation Law Section 66
Apportionment of costs

1.

The total of the several amounts set forth in the annual estimate prepared pursuant to § 67 (Annual estimate)section sixty-seven of this chapter shall be apportioned to each participant in the proportion that the full valuation of its taxable real property bears to the aggregate full valuation of all participants; provided, however, that the rules and regulations adopted pursuant to § 65 (Rules and regulations)section sixty-five of this chapter may provide that apportionments to a class of participants shall be based on a percentage of full valuation rather than on entire full valuation.

2.

The full valuation of taxable real property shall be determined by the use of state equalization rates established pursuant to article two-a of the tax law. The full valuation of a public benefit corporation shall be the same as the full valuation of taxable real property of the tax district or districts within which it operates.

Source: Section 66 — Apportionment of costs, https://www.­nysenate.­gov/legislation/laws/WKC/66 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

Green check means up to date. Up to date

Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 66. Apportionment of costs's source at nysenate​.gov

Link Style