Real Property Assessment Equity Statistics By Municipality: Beginning 2004
data.ny.gov | Last Updated 5 Mar 2024The 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
This dataset has the following 18 columns:
| Column Name | API Column Name | Data Type | Description | Sample Values |
|---|---|---|---|---|
| Survey Year | survey_year | number | Roll Year being analyzed | 2023 2005 2006 2007 2008 view top 100 |
| Swis Code | swis_code | text | Tax and Finance Code for Municipality | 462400 324000 324200 324400 324600 view top 100 |
| Municipality | municipality | text | Name of Municipality | Binghamton Dunkirk Amsterdam Newburgh Elmira view top 100 |
| County | county | text | Name of County of Municipality | Cattaraugus Steuben St Lawrence Oneida Chautauqua view top 100 |
| Population Per Square Mile | population_per_square_mile | number | Population per square mile for municipality based on 2010 census | 31 33 30 27 47 view top 100 |
| Population Group | population_group | text | Density grouping for population per square mile: A = 1-100 persons; B = 101-400 persons; C = 401 or more persons | A B C view top 100 |
| Method of Evaluating Equity for Residential Property | method_of_evaluating_equity_for_residential_property | text | Method used to measure assessment equity for residential property (CAMA = Computer Assisted Mass Appraisal) | Review of Reassessment Sales Ratio CAMA Sales/Appraisals Not Available view top 100 |
| Residential Coefficient of Dispersion | residential_coefficient_of_dispersion | number | Review 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. | 13.83 14.99 14.29 15.03 13.48 view top 100 |
| Residential Price Related Differential | residential_price_related_differential | number | Price Related Differential statistics not calculated for Review of Reassessment municipalities. | 1.01 1.02 1.03 1.04 1 view top 100 |
| Residential Market Value Ratio | residential_market_value_ratio | number | The ratio on residential property calculated by Tax and Finance for the survey year | 100 90 95 92 98 view top 100 |
| Method of Evaluating Equity for All Property | method_of_evaluating_equity_for_all_property | text | Method used to measure assessment equity for all property (CAMA = Computer Assisted Mass Appraisal) | Review of Reassessment Sales/Appraisals CAMA/Appraisals Not Available view top 100 |
| All Property Coefficient of Dispersion | all_property_coefficient_of_dispersion | number | Review 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. | 17.51 22.11 18.13 14.6 12.83 view top 100 |
| All Property Price Related Differential | all_property_price_related_differential | number | Price Related Differential statistics not calculated for Review of Reassessment municipalities. | 1.02 1.01 1 1.03 1.04 view top 100 |
| Subsequent Year of Reassessment | subsequent_year_of_reassessment | number | As of the report preparation time, the planned roll year for the next reassessment | 0 2014 2010 2008 2007 view top 100 |
| Does Municipality have a plan for Cyclical Reassessment | does_municipality_have_a_plan_for_cyclical_reassessment | text | As of the report preparation time, whether the municipality has a planned cycle of reassessment, indicated by a plan submitted to Tax and Finance | Yes Y view top 100 |
| Report or Data Preparation Date | report_or_data_preparation_date | calendar_date | The date on which the report data for the given survey year was prepared | 2024-01-19T00:00:00.000 2006-03-28T00:00:00.000 2007-01-16T00:00:00.000 2007-11-07T00:00:00.000 2008-11-10T00:00:00.000 view top 100 |
| Equalization Rate | equalization_rate | number | Municipal equalization rate for the survey year | 100 95 90 98 93 view top 100 |
| Municipality Stated Uniform Percentage | municipality_stated_uniform_percentage | number | The uniform percentage at which properties are assessed, as stated by the municipality | 100 95 90 98 93 view top 100 |