N.Y. Laws » CHAPTER Real Property Tax / ARTICLE Judicial Review / TITLE Special Proceeding For Small Claims Assessment Review
New York Consolidated Laws

N.Y. Real Property Tax Law § 738 (2026)

Residential assessment ratio

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 738. Residential assessment ratio. 1. (a) For the purposes of this
title, sixty days prior to the date for the filing of the tentative
assessment roll of an assessing unit, the commissioner shall determine
the residential assessment ratio for such assessing unit. The
residential assessment ratio shall be equal to the level of assessment
of residential property in the assessing unit as determined in the
market value survey used or to be used to calculate the state
equalization rate for that assessment roll pursuant to article twelve of
this chapter, subject to the provisions of paragraph (b) of this
subdivision.
  (b) The commissioner shall increase or decrease the residential
assessment ratio to account for a change in level of assessment in the
total assessed value of residential real property or, if not available,
of all taxable real property. For purposes of this section, "change in
level of assessment" has the meaning set forth in section twelve hundred
twenty of this chapter except that a change in level of assessment shall
be determined with reference only to residential real property if the
necessary information is available.
  (c) The residential assessment ratio shall be made available at the
office of the county director of real property tax services, the office
of the county clerk and the office of the assessor or, in a city with a
population of one million or more, the office of the tax commissioner of
such city. Such ratio shall be provided to the office of court
administration for distribution to small claims hearing officers.
  2. For purposes of this section, assessing units participating in a
coordinated assessing program pursuant to section five hundred
seventy-nine of this chapter shall be considered to be a single
assessing unit.
Notes of Decisions
Cited in 2 cases, 1986–1991 · leading case: Agosh v. Town of Cicero Bd. of Assessment Review, 150 Misc. 2d 756 (N.Y. Sup. Ct. 1991).
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Agosh v. Town of Cicero Bd. of Assessment Review, 150 Misc. 2d 756 (N.Y. Sup. Ct. 1991). · cites it 4× “Among the items that may be considered is a "Residential Assessment Ratio” (RAR), a figure calculated by the State Board of Equalization and Assessment (SBEA) in accordance with Real Property Tax Law § 738 specifically for use in title 1-A proceedings.”
Katz v. Assessor, 131 Misc. 2d 552 (N.Y. Sup. Ct. 1986). · cites it 2× “49%) promulgated by the State Board (see, Real Property Tax Law § 738). On or about April 25, 1984, he commenced a special proceeding for small claims assessment review, pursuant to Real Property Tax law § 730 et seq.”
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