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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. 

2020 Equalization Rates and Level of Assessment

Type Municipality
Name
RAR State
Equalization
Rate
Level of
Assessment
City Rochester 100 100 100
Town Brighton 100 100 100
Town Chili 96 96 96
Town Clarkson 100 100 100
Town Gates 100 100 100
Town Greece 100 100 100
Town Hamlin 91 91 100
Town Henrietta 100 100 100
Town Irondequoit 91 91 91
Town Mendon 95 95 95
Village Honeoye Falls 95 95  
Town Ogden 98 98 98
Village Spencerport 98 98  
Town Parma 97 97 97
Village Hilton 97 97  
Town Penfield 87 87 87
Town Perinton 93 93 93
Village Fairport 93 93  
Town Pittsford 95 95 95
Village Pittsford 95 95  
Town Riga 93 93 93
Village Churchville 93 93  
Town Rush 84 84 84
Town Sweden 100 100 100
Village Brockport 100 100  
Village Brockport 100 100  
Town Webster 74 74 74
Village Webster 74 74  
Town Wheatland 94 94 94
Village Scottsville 94 94  
Town East Rochester 99 99 99

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