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Department of Taxation and Finance

Assessment equity in New York: Results from the 2018 market value survey

Printable PDF Report

Table of Contents

  1. Introduction

  2. 2018 market value survey data and estimation methodology

  3. Statistical measurement of assessment uniformity

  4. Recent reassessment activity subsequent to the 2018 market value survey

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

Appendix B. 2018 market value survey: coefficient of dispersion and price related differential report

 

List of tables and figures
Figure or table number Title
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 (2018 market value survey)
Table 4. Assessment uniformity, sampled and non-sampled assessing units
Table 5. Level of assessment, as measured by 2018 state equalization rate
Table 6. Value-related bias in assessing, sampled assessing units,
2018 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, 1980-2018

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Updated: