RPTL 1230 · Title 2. Special Equalization Rates
Special equalization rates for certain school districts
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 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
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT1230
- Text hash
- sha256 fc456ba98b0acefbab7067dee8bd7acb89e0392ef6cad7a014b3fd39af8ca10e
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.