{"source":"NYS ORPTS SalesWeb — arm's-length single-family (class 210) sales, City of Elmira 2018–2025.","iaao":{"full":{"n":1689,"median":0.631,"cod":47.9,"prd":1.276,"prb":-0.572},"recent":{"n":566,"median":0.5,"cod":51.4,"prd":1.288,"prb":-0.616}},"headline":{"cheapMedian":1.175,"dearMedian":0.457,"cheapN":427,"dearN":177,"observedGap":2.573,"nullGap":1.271,"correctedGap":2.025,"noiseSd":0.232,"noisePairs":510},"curve":{"labels":["<$40K","$40–55K","$55–75K","$75–100K","$100–130K","$130–175K","$175K+"],"median":[1.3,0.854,0.694,0.582,0.457,0.42,0.549],"p25":[1.0,0.727,0.614,0.5,0.402,0.357,0.391],"p75":[1.778,0.962,0.779,0.65,0.519,0.481,0.732],"counts":[334,167,270,355,270,201,92],"corrected":[1.2,0.798,0.652,0.576,0.475,0.471,0.656],"null":[0.683,0.675,0.671,0.637,0.607,0.562,0.528],"n":1689},"trend":{"years":[2018,2019,2020,2021,2022,2023,2024,2025],"minPerPoint":20,"tiers":[{"name":"Under $50K","data":[1.333,1.21,1.205,1.13,1.05,1.005,1.171,0.991],"counts":[61,74,71,61,59,46,36,44]},{"name":"$50–100K","data":[0.727,0.69,0.671,0.617,0.596,0.57,0.575,0.567],"counts":[83,88,118,120,95,54,52,64]},{"name":"$100–150K","data":[0.589,0.496,0.504,0.453,0.445,0.433,0.408,0.408],"counts":[25,23,49,54,70,49,53,78]}]},"dist":{"binCenters":[0.025,0.075,0.125,0.175,0.225,0.275,0.325,0.375,0.425,0.475,0.525,0.575,0.625,0.675,0.725,0.775,0.825,0.875,0.925,0.975,1.025,1.075,1.125,1.175,1.225,1.275,1.325,1.375,1.425,1.475,1.525,1.575,1.625,1.675,1.725,1.775,1.825,1.875,1.925,1.975,2.025,2.075,2.125,2.175,2.225,2.275,2.325,2.375,2.425,2.475],"cheap":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0499,0.0,0.399,0.2494,0.1995,0.3491,0.3491,0.798,0.5985,0.9975,1.1471,1.1471,0.7481,1.2968,0.9975,0.9476,0.798,0.5985,0.9476,0.399,0.6484,0.3491,0.798,0.5486,0.2494,0.399,0.6484,0.1496,0.4489,0.0998,0.4489,0.2993,0.0,0.2494,0.1995,0.1496,0.0499,0.1496,0.2494,0.399,0.2494,0.0499,0.1496],"expensive":[0.0,0.0342,0.0,0.0342,0.1368,0.9915,1.641,2.906,4.2051,3.2821,2.1538,1.3333,1.1282,0.547,0.3761,0.1709,0.4103,0.3077,0.0684,0.0684,0.1026,0.1026,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"cheapMedian":1.175,"expensiveMedian":0.45,"cheapN":427,"expensiveN":585},"codExample":{"salePrice":100000,"medianRatio":0.631,"typicalDeviation":0.302,"lowRatio":0.329,"highRatio":0.933,"typicalAssessed":63100.0,"lowAssessed":32900.0,"highAssessed":93300.0,"taxMultiple":2.8,"note":"Two homes that both sell for the same price, each missing the citywide median ratio by the typical amount — one low, one high. Neither is an outlier; this is what 'typical' means at a COD this size."},"stateEquity":{"rows":[{"year":2004,"residentialRatio":93.51,"equalizationRate":99.5,"residentialCod":15.6,"residentialPrd":1.06,"allPropertyCod":14.51,"allPropertyPrd":1.03,"method":"Sales Ratio"},{"year":2005,"residentialRatio":91.39,"equalizationRate":98.0,"residentialCod":14.25,"residentialPrd":1.04,"allPropertyCod":13.16,"allPropertyPrd":1.01,"method":"Sales Ratio"},{"year":2006,"residentialRatio":93.3,"equalizationRate":98.0,"residentialCod":12.89,"residentialPrd":1.04,"allPropertyCod":12.09,"allPropertyPrd":1.01,"method":"Sales Ratio"},{"year":2007,"residentialRatio":86.16,"equalizationRate":94.0,"residentialCod":17.88,"residentialPrd":1.05,"allPropertyCod":18.12,"allPropertyPrd":1.02,"method":"Sales Ratio"},{"year":2008,"residentialRatio":84.72,"equalizationRate":92.0,"residentialCod":23.93,"residentialPrd":1.1,"allPropertyCod":23.67,"allPropertyPrd":1.06,"method":"Sales Ratio"},{"year":2009,"residentialRatio":81.9,"equalizationRate":90.0,"residentialCod":19.64,"residentialPrd":1.07,"allPropertyCod":19.86,"allPropertyPrd":1.03,"method":"Sales Ratio"},{"year":2010,"residentialRatio":84.02,"equalizationRate":90.0,"residentialCod":28.28,"residentialPrd":1.12,"allPropertyCod":27.37,"allPropertyPrd":1.07,"method":"Sales Ratio"},{"year":2011,"residentialRatio":86.64,"equalizationRate":90.0,"residentialCod":25.87,"residentialPrd":1.1,"allPropertyCod":24.05,"allPropertyPrd":1.09,"method":"Sales Ratio"},{"year":2012,"residentialRatio":90.36,"equalizationRate":90.0,"residentialCod":21.69,"residentialPrd":1.09,"allPropertyCod":20.72,"allPropertyPrd":1.1,"method":"Sales Ratio"},{"year":2013,"residentialRatio":85.65,"equalizationRate":89.0,"residentialCod":27.97,"residentialPrd":1.12,"allPropertyCod":25.65,"allPropertyPrd":1.11,"method":"Sales Ratio"},{"year":2014,"residentialRatio":78.65,"equalizationRate":84.0,"residentialCod":25.96,"residentialPrd":1.1,"allPropertyCod":24.49,"allPropertyPrd":1.08,"method":"Sales Ratio"},{"year":2015,"residentialRatio":81.52,"equalizationRate":83.0,"residentialCod":27.66,"residentialPrd":1.12,"allPropertyCod":25.77,"allPropertyPrd":1.11,"method":"Sales Ratio"},{"year":2016,"residentialRatio":82.25,"equalizationRate":83.0,"residentialCod":24.71,"residentialPrd":1.11,"allPropertyCod":23.35,"allPropertyPrd":1.1,"method":"Sales Ratio"},{"year":2017,"residentialRatio":84.38,"equalizationRate":83.0,"residentialCod":30.89,"residentialPrd":1.14,"allPropertyCod":29.25,"allPropertyPrd":1.14,"method":"Sales Ratio"},{"year":2018,"residentialRatio":80.58,"equalizationRate":81.0,"residentialCod":33.16,"residentialPrd":1.15,"allPropertyCod":30.54,"allPropertyPrd":1.14,"method":"Sales Ratio"},{"year":2019,"residentialRatio":82.07,"equalizationRate":83.0,"residentialCod":34.39,"residentialPrd":1.17,"allPropertyCod":33.61,"allPropertyPrd":1.13,"method":"Sales Ratio"},{"year":2020,"residentialRatio":82.36,"equalizationRate":83.0,"residentialCod":31.62,"residentialPrd":1.15,"allPropertyCod":31.58,"allPropertyPrd":1.11,"method":"Sales Ratio"},{"year":2021,"residentialRatio":84.31,"equalizationRate":85.0,"residentialCod":34.25,"residentialPrd":1.17,"allPropertyCod":33.45,"allPropertyPrd":1.14,"method":"Sales Ratio"},{"year":2022,"residentialRatio":70.0,"equalizationRate":70.0,"residentialCod":17.69,"residentialPrd":1.04,"allPropertyCod":18.96,"allPropertyPrd":1.02,"method":"CAMA"},{"year":2023,"residentialRatio":61.85,"equalizationRate":66.0,"residentialCod":32.93,"residentialPrd":1.14,"allPropertyCod":32.42,"allPropertyPrd":1.1,"method":"Sales Ratio"},{"year":2024,"residentialRatio":61.0,"equalizationRate":61.0,"residentialCod":46.19,"residentialPrd":1.26,"allPropertyCod":44.41,"allPropertyPrd":1.2,"method":"Sales Ratio"},{"year":2025,"residentialRatio":52.08,"equalizationRate":56.0,"residentialCod":39.39,"residentialPrd":1.2,"allPropertyCod":39.38,"allPropertyPrd":1.13,"method":"Sales Ratio"}],"latest":{"year":2025,"residentialRatio":52.08,"equalizationRate":56.0,"residentialCod":39.39,"residentialPrd":1.2,"allPropertyCod":39.38,"allPropertyPrd":1.13,"method":"Sales Ratio"},"source":"NYS Dept. of Taxation and Finance, data.ny.gov 4sut-q3dt (Real Property Assessment Equity Statistics By Municipality) and bsmp-6um6 (Residential Assessment Ratios), City of Elmira, SWIS 070400.","note":"ORPTS's own measurement of the same roll, by its own method, 2004–2025. Its 2024 figures (COD 46.19, PRD 1.26) land almost exactly on this study's (47.9, 1.276). The 2022 row used a CAMA model rather than a sales-ratio study, which is why that year alone breaks the trend."},"generated":"2026-08-06"}