| requires all properties
in each municipality (except in New York City and Nassau County)
to be assessed at a uniform percentage of market value each
year (see RPTL Sections 301 and 305). This means that all taxable
properties in each city, town and village must be assessed at
market value or all at the same uniform percentage of market
value each year. Each assessor signs an oath to this effect
when he or she certifies that the tentative assessment roll
is uniform.
State Law also requires assessors to include the estimate
of market value and assessment for each property and the uniform
percentage (or level of
assessment) for all taxable property on the tentative assessment roll.
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