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1986 Market Value 1989 assessed value aid to education assess property Assessed to Market assessing units assessment administration assessment grievance assessor assessor's report Board of Equalization cause for alarm change in assessment Change in Level change-in-level factor county equalization rates county taxes current year appraisals determined Equalization and Assessment equalization process equalization rate represents establishing equalization rates Estimated 1986 Market estimated market value example full-value standard increase or decrease level of assessment major types Market Value Ratio market value survey Million 20 million Full Value Nassau County Prior Year's Assessed prior year's equalization Property Tax Law Ratio of Assessed real property tax revaluation Roll Roll Roll sample parcels school districts special equalization rate substep Table tax and debt taxable real property total assessed value Total Market Value UNDERSTANDING THE EQUALIZATION valuation date Value Equalization Rate Value of Town value to market values of properties Year's Assessed Value year's equalization rate