New York Real Property Tax Law Section 1230 - Special equalization rates for certain school districts.

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


Last modified: February 3, 2019