N.Y. Real Property Tax Law § 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