Real Property Assessment Equity Statistics By Municipality: Beginning 2004

data.ny.gov | Last Updated 5 Apr 2021

The Department of Taxation and Finance annually produces a report documenting the results of the Market Value Survey pertaining to property assessment. The report contains the staff findings regarding assessment equity by municipality in New York State, that is, the degree to which assessments are at a uniform percentage of their market value. Equity is measured primarily by two statistics — the coefficient of dispersion (COD) and the price-related differential (PRD). For more information please go to: http://www.tax.ny.gov/research/property/default.htm

Tags: equity, coefficient of dispersion, price-related differential, reassessment

This dataset has the following 18 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
Survey Yearsurvey_yearnumberRoll Year being analyzed
Swis Codeswis_codetextTax and Finance Code for Municipality
MunicipalitymunicipalitytextName of Municipality
CountycountytextName of County of Municipality
Population Per Square Milepopulation_per_square_milenumberPopulation per square mile for municipality based on 2010 census
Population Grouppopulation_grouptextDensity grouping for population per square mile: A = 1-100 persons; B = 101-400 persons; C = 401 or more persons
Method of Evaluating Equity for Residential Propertymethod_of_evaluating_equity_for_residential_propertytextMethod used to measure assessment equity for residential property (CAMA = Computer Assisted Mass Appraisal)
Residential Coefficient of Dispersionresidential_coefficient_of_dispersionnumberReview of Reassessment municipalities are deemed equitable due to their recent reassessment. Desired Maximum All-Property Coefficient of Dispersion by Population: A - 20.00, B - 17.00, C - 15.00.
Residential Price Related Differentialresidential_price_related_differentialnumberPrice Related Differential statistics not calculated for Review of Reassessment municipalities.
Residential Market Value Ratioresidential_market_value_rationumberThe ratio on residential property calculated by Tax and Finance for the survey year
Method of Evaluating Equity for All Propertymethod_of_evaluating_equity_for_all_propertytextMethod used to measure assessment equity for all property (CAMA = Computer Assisted Mass Appraisal)
All Property Coefficient of Dispersionall_property_coefficient_of_dispersionnumberReview of Reassessment municipalities are deemed equitable due to their recent reassessment. Desired Maximum All-Property Coefficient of Dispersion by Population: A - 20.00, B - 17.00, C - 15.00.
All Property Price Related Differentialall_property_price_related_differentialnumberPrice Related Differential statistics not calculated for Review of Reassessment municipalities.
Subsequent Year of Reassessmentsubsequent_year_of_reassessmentnumberAs of the report preparation time, the planned roll year for the next reassessment
Does Municipality have a plan for Cyclical Reassessmentdoes_municipality_have_a_plan_for_cyclical_reassessmenttextAs of the report preparation time, whether the municipality has a planned cycle of reassessment, indicated by a plan submitted to Tax and Finance
Report or Data Preparation Datereport_or_data_preparation_datecalendar_dateThe date on which the report data for the given survey year was prepared
Equalization Rateequalization_ratenumberMunicipal equalization rate for the survey year
Municipality Stated Uniform Percentagemunicipality_stated_uniform_percentagenumberThe uniform percentage at which properties are assessed, as stated by the municipality