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Department of Taxation and Finance

Assessment equity in New York: Results from the 2016 market value survey

Printable PDF Report

Table of Contents

  1. Summary of report

  2. Introduction

  3. 2016 market value survey data and estimation methodology

  4. Statistical measurement of assessment uniformity

  5. Recent reassessment activity subsequent to the 2016 market value survey

Appendix A. Local reassessment project review and analysis

Appendix B. Measuring assessment uniformity from market survey data: weighted coefficient of dispersion

Appendix C. 2016 market value survey: coefficient of dispersion and price related differential report


List of tables and figures
Figure or table numberTitle
Table 1. Ratio study uniformity standards indicating acceptable general quality
Table 2. Tax Department guidelines for assessment uniformity
Table 3. Summary of COD values for sampled assessing units, by degree of
urbanization (2014 market value survey)
Table 4. Assessment uniformity, sampled and non-sampled assessing units
Table 5. Level of assessment, as measured by 2016 state equalization rate
Table 6. Value-related bias in assessing, sampled assessing units,
2016 market value surveys
Figure 1. New York State assessing units meeting State Board guidelines for
all-property assessment uniformity
Figure 2. Percent of county, city and town assessing jurisdictions with
assessment uniformity, 1980-2016

For general questions or comments, please call 518-530-4520