Property Assessment Equalization Rates

The New York State Office of Real Property Services (ORPS) is statutorily obligated to administer an equalization program in order to assure equitable property tax allocation among nearly 4,000 taxing jurisdictions in New York State, and to insure the proper allocation of State Aid to Education funds, among other purposes. Equalization seeks to measure the relationship of locally assessed values to an ever-changing real estate market. Each year, ORPS calculates equalization rates for each of the state’s more than 1,200 assessing units.

Equalization Rate 

Is New York State's measure of a municipality's level of assessment. This is the ratio of the municipality's total assessed value to the municipality's total market value. The municipality determines the assessed value and the market value is determined by the state. The formula is Total Assessed Value divided by Total Market Value equals Equalization Rate. 

Residential Assessment Ratio 

This is determined by using the sales of residential properties, one, two or three family structures, annually in a certain time period in the assessment calendar. These sales after meeting certain criteria determined by New York State are then used in the following formula to create the municipality's ratio. Taking the Assessed Value divided by the Sales Price equals the Residential Assessment Ratio.  

Level of Assessment (LOA) 

The Level of Assessment is simply the percentage of full value at which properties are assessed within a community. For instance, an LOA of 50% would indicate that assessments are half of the market value; an LOA of 100% represents a community that is assessing at full value. 

2022 Equalization Rates and Level of Assessment

Type Municipality
Name
RAR State
Equalization
Rate
Level of
Assessment
City Rochester 92 92 92
Town Brighton 95 95 95
Town Chili 91 91 91
Town Clarkson 85 85 85
Town Gates 91 91 91
Town Greece 86 86 86
Town Hamlin 74 74 74
Town Henrietta 100 100 100
Town Irondequoit 78 78 78
Town Mendon 78 78 78
Village Honeoye Falls 78 78  
Town Ogden 82 82 82
Village Spencerport 82 82  
Town Parma 81 81 81
Village Hilton 81 81  
Town Penfield 100 100 100
Town Perinton 80 80 80
Village Fairport 80 80  
Town Pittsford 82 82 82
Village Pittsford 82 82  
Town Riga 100 100 100
Village Churchville 100 100  
Town Rush 94 94 94
Town Sweden 100 100 100
Village Brockport 100 100  
Town Webster 64 64 64
Village Webster 64 64  
Town Wheatland 79 79 79
Village Scottsville 79 79  
Town East Rochester 87 87 87
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