N.Y. Real Property Tax Law § 804: Equalization by county equalization agency

§ 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 be the percentage

of full value at which taxable real property in each city and town

therein is assessed, which percentage shall be the county equalization

rate for such city or town. The county equalization agency shall

determine the aggregate full valuation of taxable real property in each

city and town for the purpose of apportioning county taxes by dividing

the assessed valuation thereof by the county equalization rate

established for such city or town.

2. Where the board of supervisors acts as the county equalization

agency, the county equalization rate established for each city and town

shall be stated in a resolution of the board of supervisors. Where

commissioners of equalization act as the county equalization agency, on

or before November fifteenth in each year, they shall file with the

clerk of the board of supervisors the county equalization rates and the

full valuations of real property determined by them, including an

abstract of the evidence upon which the same is based, signed by at

least two of such commissioners, and the same shall be binding and

conclusive on the board of supervisors.

3. The clerk of the county legislative body shall provide to each city

and town a written notification of the county equalization rate

established for each city and town. The written notification shall be on

a form prescribed by the commissioner and it shall be transmitted within

five days from the date of the resolution adopting the county

equalization rates established by the county legislative body or within

five days of the date of the filing of the county equalization rates

established by the commissioners of equalization.

4. The documentary evidence used in determining the county

equalization rates for the several cities and towns shall be preserved

and an abstract of the same published with the county equalization rates

in the proceedings of the board of supervisors.