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Statutes » New York » RPT Law » Article 8

N.Y. RPT Law § 818

This is the official text of N.Y. RPT Law § 818, part of New York’s RPT Law — part of the compiled statutory law of New York, published by the state as "RPT Law." Browse the sections below, each linked to its official government source.

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Determination on review

Official statutory text

§ 818. Determination on review. 1. On review of the equalization made\nby the county equalization agency, the state board of real property tax\nservices shall review such equalization and shall determine whether such\nequalization is fair and equitable and if not, what corrections should\nbe made. The state board of real property tax services shall certify its\ndetermination in writing to the county legislative body and to the chief\nexecutive officer of each city or town complaining, if any.\n 2. Such determination shall have the same force and effect as an\noriginal equalization made by the county equalization agency within the\ntime prescribed by law.\n 3. If the state board of real property tax services determines that\nthe equalization made by a county equalization agency in a county\ncontaining a designated large property, as that term is described in\nsection eight hundred forty-seven of this article, is not fair and\nequitable, it shall issue an order directing correction of such\nequalization, which may include the apportionment and levy of taxes in\nthe manner provided in section eight hundred five of this title.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.