New York Real Property Tax Law Title 1 - COUNTY EQUALIZATION

• 800 - County Equalization Agency.
  The board of supervisors of each county shall be the county equalization agency except that the board of supervisors of any county may by resolution...
• 802 - Commissioners of Equalization.
  1. In a county where the board of supervisors has determined that commissioners of equalization shall be the county equalization agency, three persons shall be...
• 804 - Equalization by County Equalization Agency.
  1. On or before November fifteenth in each year, the county equalization agency of each county shall inquire into and ascertain as near as may...
• 805 - Alternative County Tax Apportionment.
  1. Any county to which this title applies, and which contains a designated large property, as that term is defined in section eight hundred forty-seven...
• 806 - Equalization in Special Districts Located in More Than One City or Town.
  1. Where a special district is located in more than one city or town, the commissioners or other governing body of such district, or the...
• 808 - Correction of Clerical Errors in County Equalizations.
  If it appears to the board of supervisors of any county that a clerical error has been made by the county equalization agency and that...
• 810 - Statement to Be Forwarded to Commissioner.
  On or before the first day of February in each year, the clerk of the board of supervisors, shall transmit to the commissioner, in the...
• 816 - Review by Commissioner.
  816. Review by state board of real property tax services. The state board of real property tax services shall have power on complaint to review...
• 818 - Determination on Review.
  1. On review of the equalization made by the county equalization agency, the state board of real property tax services shall review such equalization and...
• 820 - Method of Effectuating County Equalization Revised by Commissioner.
  If the equalization made by the commissioner cannot be completed in time to be substituted for the original equalization made by the county equalization agency,...
• 822 - Alternative Method of Effectuating Revised County Equalization.
  Upon request of the governing body of a city or town, a deficiency which is to be added to the county taxes against the property...
• 826 - Discontinuance and Settlement.
  1. A review brought pursuant to section eight hundred sixteen of this chapter may be discontinued and settled at any time prior to the determination...
• 828 - Effect of Adjustment of Previous County Tax Levy on Taxing and Borrowing Power.
  Deficiencies to be added and excesses to be subtracted pursuant to sections eight hundred twenty, eight hundred twenty-two or eight hundred twenty-six of this chapter...
• 830 - Review of Final Determinations of Commissioner Relating to County Equalization Rates.
  A final determination of the commissioner relating to county equalization rates established pursuant to this title may be reviewed by the supreme court in the...

Last modified: February 3, 2019