RPTL 818 · Title 1. County Equalization
Determination on review
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 818. Determination on review. 1. On review of the equalization made by the county equalization agency, the state board of real property tax services shall review such equalization and shall determine whether such equalization is fair and equitable and if not, what corrections should be made. The state board of real property tax services shall certify its determination in writing to the county legislative body and to the chief executive officer of each city or town complaining, if any.
2. Such determination shall have the same force and effect as an original equalization made by the county equalization agency within the time prescribed by law.
3. If the state board of real property tax services determines that the equalization made by a county equalization agency in a county containing a designated large property, as that term is described in section eight hundred forty-seven of this article, is not fair and equitable, it shall issue an order directing correction of such equalization, which may include the apportionment and levy of taxes in the manner provided in section eight hundred five of this title.
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/RPT818
- Text hash
- sha256 4fd35a8a968bb70de96f5f223b599e411ffef478c6ed739e8fb46689b6fd0a1c
- 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.