{
 "generated": "2026-08-07",
 "houseRule": {
  "default": "billed",
  "rule": "The rate is chosen by the number you are multiplying. Assessed value x billed rate; market value x full-value rate. Never cross them.",
  "useFullValueFor": [
   "comparing municipalities",
   "reassessment scenarios",
   "anything multiplied by a market value"
  ],
  "namesBasis": "Every rate published on the site must name its basis in visible text."
 },
 "vintageTrap": {
  "note": "Within one tax year the levies use two different rolls: city and county are struck on the prior year's roll, the school district on the current year's. The 2025 bill prints 61% for city/county and 56% for school, same parcel. Never multiply a rate from one vintage by an equalization rate from another."
 },
 "bill": {
  "taxYear": 2025,
  "sampleAssessed": 92000.0,
  "source": "A 2025 City of Elmira tax bill, via the Chemung County property portal (chemung.sdgnys.com). Line items as printed.",
  "lines": [
   {
    "name": "City of Elmira",
    "ratePer1000": 29.978806,
    "billedOn": "city",
    "rollYear": 2024,
    "equalizationRate": 0.61,
    "appliesTo": "all"
   },
   {
    "name": "County of Chemung",
    "ratePer1000": 8.063177,
    "billedOn": "county",
    "rollYear": 2024,
    "equalizationRate": 0.61,
    "appliesTo": "all"
   },
   {
    "name": "Community College",
    "ratePer1000": 1.53116,
    "billedOn": "county",
    "rollYear": 2024,
    "equalizationRate": 0.61,
    "appliesTo": "all"
   },
   {
    "name": "Library District",
    "ratePer1000": 1.070429,
    "billedOn": "county",
    "rollYear": 2024,
    "equalizationRate": 0.61,
    "appliesTo": "not-a-city-district"
   },
   {
    "name": "Elmira sewer tax",
    "ratePer1000": 0.548522,
    "billedOn": "county",
    "rollYear": 2024,
    "equalizationRate": 0.61,
    "appliesTo": "nearly-all"
   },
   {
    "name": "Elmira CSD (school)",
    "ratePer1000": 25.614553,
    "billedOn": "school",
    "rollYear": 2025,
    "equalizationRate": 0.56,
    "appliesTo": "all"
   }
  ],
  "flatFees": [
   {
    "name": "Sanitation fee",
    "amountPerUnit": 365.0,
    "units": 1.0,
    "billedOn": "city",
    "appliesTo": "some",
    "chargedPer": "dwelling unit"
   }
  ],
  "districtCoverage": {
   "source": "2025 City of Elmira Final Assessment Roll, *** SPECIAL DISTRICT SUMMARY *** on the CITY TOTALS page; Chemung County Real Property Tax Services, ArchiveCenter item 407. Roll dated 8/11/2025.",
   "totalCityParcels": 9555,
   "districts": [
    {
     "code": "ST041",
     "name": "Elmira sewer tax",
     "parcels": 9512,
     "basis": "ad valorem"
    },
    {
     "code": "SW041",
     "name": "County solid waste",
     "parcels": 9448,
     "basis": "ad valorem"
    },
    {
     "code": "GR041",
     "name": "Sanitation fee",
     "parcels": 5510,
     "units": 5513.0,
     "basis": "units"
    },
    {
     "code": "GR042",
     "name": "Sanitation fee",
     "parcels": 1039,
     "units": 2078.0,
     "basis": "units"
    },
    {
     "code": "GR043",
     "name": "Sanitation fee",
     "parcels": 94,
     "units": 282.0,
     "basis": "units"
    },
    {
     "code": "GR044",
     "name": "Sanitation fee",
     "parcels": 82,
     "units": 353.0,
     "basis": "units"
    },
    {
     "code": "GR040",
     "name": "Opted out of garbage district",
     "parcels": 1057,
     "basis": "no charge"
    },
    {
     "code": "CD041",
     "name": "Downtown Development",
     "parcels": 363,
     "basis": "ad valorem"
    },
    {
     "code": "CD042",
     "name": "Downtown Development",
     "parcels": 32,
     "basis": "ad valorem"
    },
    {
     "code": "CD043",
     "name": "Downtown Development",
     "parcels": 150,
     "units": 150.0,
     "basis": "units"
    },
    {
     "code": "CF041",
     "name": "Commercial fire inspection",
     "parcels": 3,
     "basis": "moveable"
    },
    {
     "code": "VC045",
     "name": "Vacant building fee",
     "parcels": 1,
     "basis": "moveable"
    }
   ]
  },
  "coreRate": 65.1877,
  "allInRate": 66.8066,
  "impliedFullValueRate": 39.4713,
  "note": "coreRate is the four lines every city parcel carries (city, county, community college, school). allInRate adds the library district and the sewer tax; the sewer tax is on 99.5% of city parcels but not all of them, and the library district is billed within the county tax rather than as a city special district. The sanitation fee is a charge per dwelling unit, not a rate, and is excluded from both \u2014 it reaches 70.4% of parcels. Coverage figures come from districtCoverage, measured off the 2025 final assessment roll.",
  "printedTotals": {
   "city": 3123.05,
   "county": 1031.62,
   "school": 2356.54
  }
 },
 "years": [
  {
   "taxYear": 2004,
   "basisAsPublished": "Assessed Value",
   "cityCountyRollYear": 2003,
   "schoolRollYear": 2003,
   "cityCountyEqRate": 1.0,
   "schoolEqRate": 1.0,
   "levies": {
    "city": 7916886.0,
    "countyOnCity": 6182572.0,
    "schoolOnCity": 10864470.0
   },
   "billed": {
    "city": 14.64,
    "county": 7.78,
    "school": 19.3,
    "derivedFrom": "published (ORPTS assessed-value basis, pre-2013)"
   },
   "fullValue": {
    "city": 14.64,
    "county": 7.78,
    "school": 19.3
   }
  },
  {
   "taxYear": 2005,
   "basisAsPublished": "Assessed Value",
   "cityCountyRollYear": 2004,
   "schoolRollYear": 2004,
   "cityCountyEqRate": 0.995,
   "schoolEqRate": 0.995,
   "levies": {
    "city": 8233293.0,
    "countyOnCity": 6403253.0,
    "schoolOnCity": 11816927.0
   },
   "billed": {
    "city": 15.15,
    "county": 8.3,
    "school": 20.9,
    "derivedFrom": "published (ORPTS assessed-value basis, pre-2013)"
   },
   "fullValue": {
    "city": 15.0743,
    "county": 8.2585,
    "school": 20.7955
   }
  },
  {
   "taxYear": 2006,
   "basisAsPublished": "Assessed Value",
   "cityCountyRollYear": 2005,
   "schoolRollYear": 2005,
   "cityCountyEqRate": 0.98,
   "schoolEqRate": 0.98,
   "levies": {
    "city": 8618960.0,
    "countyOnCity": 6316730.0,
    "schoolOnCity": 12595617.0
   },
   "billed": {
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    "school": 22.2,
    "derivedFrom": "published (ORPTS assessed-value basis, pre-2013)"
   },
   "fullValue": {
    "city": 15.4252,
    "county": 7.3794,
    "school": 21.756
   }
  },
  {
   "taxYear": 2007,
   "basisAsPublished": "Assessed Value",
   "cityCountyRollYear": 2006,
   "schoolRollYear": 2006,
   "cityCountyEqRate": 0.98,
   "schoolEqRate": 0.98,
   "levies": {
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   },
   "billed": {
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    "derivedFrom": "published (ORPTS assessed-value basis, pre-2013)"
   },
   "fullValue": {
    "city": 16.5816,
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    "school": 21.3346
   }
  },
  {
   "taxYear": 2008,
   "basisAsPublished": "Assessed Value",
   "cityCountyRollYear": 2007,
   "schoolRollYear": 2007,
   "cityCountyEqRate": 0.94,
   "schoolEqRate": 0.94,
   "levies": {
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   },
   "billed": {
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    "derivedFrom": "published (ORPTS assessed-value basis, pre-2013)"
   },
   "fullValue": {
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    "school": 20.5484
   }
  },
  {
   "taxYear": 2009,
   "basisAsPublished": "Assessed Value",
   "cityCountyRollYear": 2008,
   "schoolRollYear": 2008,
   "cityCountyEqRate": 0.92,
   "schoolEqRate": 0.92,
   "levies": {
    "city": 10053876.0,
    "countyOnCity": 6340376.0,
    "schoolOnCity": 12389648.0
   },
   "billed": {
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    "derivedFrom": "published (ORPTS assessed-value basis, pre-2013)"
   },
   "fullValue": {
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   }
  },
  {
   "taxYear": 2010,
   "basisAsPublished": "Assessed Value",
   "cityCountyRollYear": 2009,
   "schoolRollYear": 2009,
   "cityCountyEqRate": 0.9,
   "schoolEqRate": 0.9,
   "levies": {
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   },
   "billed": {
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    "derivedFrom": "published (ORPTS assessed-value basis, pre-2013)"
   },
   "fullValue": {
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    "school": 19.206
   }
  },
  {
   "taxYear": 2011,
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   "schoolRollYear": 2010,
   "cityCountyEqRate": 0.9,
   "schoolEqRate": 0.9,
   "levies": {
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   },
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    "derivedFrom": "published (ORPTS assessed-value basis, pre-2013)"
   },
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  },
  {
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   "cityCountyEqRate": 0.9,
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   },
   "fullValue": {
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  },
  {
   "taxYear": 2013,
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   "cityCountyRollYear": 2012,
   "schoolRollYear": 2012,
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   "levies": {
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   },
   "billed": {
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    "derivedFrom": "state full-value rate / equalization rate"
   }
  },
  {
   "taxYear": 2014,
   "basisAsPublished": "Full Value",
   "cityCountyRollYear": 2013,
   "schoolRollYear": 2013,
   "cityCountyEqRate": 0.89,
   "schoolEqRate": 0.89,
   "levies": {
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    "derivedFrom": "state full-value rate / equalization rate"
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  },
  {
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   "cityCountyRollYear": 2014,
   "schoolRollYear": 2014,
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   "levies": {
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   "billed": {
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  },
  {
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   }
  },
  {
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   "cityCountyEqRate": 0.83,
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   "levies": {
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    "derivedFrom": "state full-value rate / equalization rate"
   }
  },
  {
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   "cityCountyRollYear": 2017,
   "schoolRollYear": 2017,
   "cityCountyEqRate": 0.83,
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   "levies": {
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   }
  },
  {
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   "cityCountyRollYear": 2018,
   "schoolRollYear": 2018,
   "cityCountyEqRate": 0.81,
   "schoolEqRate": 0.81,
   "levies": {
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   "billed": {
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    "derivedFrom": "state full-value rate / equalization rate"
   }
  },
  {
   "taxYear": 2020,
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   "schoolRollYear": 2019,
   "cityCountyEqRate": 0.83,
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   "levies": {
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  },
  {
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   "levies": {
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   }
  },
  {
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  {
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   },
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  },
  {
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   "billed": {
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   },
   "taxableBases": {
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  },
  {
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   },
   "billed": {
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   },
   "taxableBases": {
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   }
  }
 ],
 "countyComparison": {
  "year": 2025,
  "basis": "full value",
  "rows": [
   {
    "municipality": "Elmira",
    "swis": "070400",
    "schoolDistrict": "Elmira",
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   },
   {
    "municipality": "Catlin",
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   {
    "municipality": "Southport",
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   },
   {
    "municipality": "Big Flats",
    "swis": "072400",
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   },
   {
    "municipality": "Van Etten",
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   },
   {
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   },
   {
    "municipality": "Elmira",
    "swis": "073000",
    "schoolDistrict": "Elmira Heights",
    "isCity": false,
    "county": 5.78,
    "municipal": 2.8,
    "school": 17.653,
    "combined": 26.233
   },
   {
    "municipality": "Big Flats",
    "swis": "072400",
    "schoolDistrict": "Elmira Heights",
    "isCity": false,
    "county": 5.78,
    "municipal": 2.29,
    "school": 17.652,
    "combined": 25.722
   },
   {
    "municipality": "Catlin",
    "swis": "072600",
    "schoolDistrict": "Horseheads",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.93,
    "school": 15.942,
    "combined": 25.652
   },
   {
    "municipality": "Ashland",
    "swis": "072000",
    "schoolDistrict": "Elmira",
    "isCity": false,
    "county": 5.78,
    "municipal": 4.4,
    "school": 15.396,
    "combined": 25.576
   },
   {
    "municipality": "Baldwin",
    "swis": "072200",
    "schoolDistrict": "Horseheads",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.76,
    "school": 15.942,
    "combined": 25.482
   },
   {
    "municipality": "Erin",
    "swis": "073200",
    "schoolDistrict": "Horseheads",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.5,
    "school": 15.942,
    "combined": 25.222
   },
   {
    "municipality": "Horseheads",
    "swis": "073400",
    "schoolDistrict": "Elmira Heights",
    "isCity": false,
    "county": 5.78,
    "municipal": 1.77,
    "school": 17.652,
    "combined": 25.202
   },
   {
    "municipality": "Baldwin",
    "swis": "072200",
    "schoolDistrict": "Elmira",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.76,
    "school": 15.373,
    "combined": 24.913
   },
   {
    "municipality": "Erin",
    "swis": "073200",
    "schoolDistrict": "Elmira",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.5,
    "school": 15.373,
    "combined": 24.653
   },
   {
    "municipality": "Baldwin",
    "swis": "072200",
    "schoolDistrict": "Spencer-Van Etten",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.76,
    "school": 14.803,
    "combined": 24.343
   },
   {
    "municipality": "Chemung",
    "swis": "072800",
    "schoolDistrict": "Elmira",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.17,
    "school": 15.373,
    "combined": 24.323
   },
   {
    "municipality": "Veteran",
    "swis": "074000",
    "schoolDistrict": "Horseheads",
    "isCity": false,
    "county": 5.78,
    "municipal": 2.38,
    "school": 15.942,
    "combined": 24.102
   },
   {
    "municipality": "Erin",
    "swis": "073200",
    "schoolDistrict": "Spencer-Van Etten",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.5,
    "school": 14.803,
    "combined": 24.083
   },
   {
    "municipality": "Big Flats",
    "swis": "072400",
    "schoolDistrict": "Horseheads",
    "isCity": false,
    "county": 5.78,
    "municipal": 2.29,
    "school": 15.942,
    "combined": 24.012
   },
   {
    "municipality": "Elmira",
    "swis": "073000",
    "schoolDistrict": "Elmira",
    "isCity": false,
    "county": 5.78,
    "municipal": 2.8,
    "school": 15.373,
    "combined": 23.953
   },
   {
    "municipality": "Chemung",
    "swis": "072800",
    "schoolDistrict": "Spencer-Van Etten",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.17,
    "school": 14.803,
    "combined": 23.753
   },
   {
    "municipality": "Southport",
    "swis": "073600",
    "schoolDistrict": "Elmira",
    "isCity": false,
    "county": 5.78,
    "municipal": 2.41,
    "school": 15.373,
    "combined": 23.563
   },
   {
    "municipality": "Horseheads",
    "swis": "073400",
    "schoolDistrict": "Horseheads",
    "isCity": false,
    "county": 5.78,
    "municipal": 1.77,
    "school": 15.942,
    "combined": 23.492
   },
   {
    "municipality": "Big Flats",
    "swis": "072400",
    "schoolDistrict": "Elmira",
    "isCity": false,
    "county": 5.78,
    "municipal": 2.29,
    "school": 15.373,
    "combined": 23.443
   },
   {
    "municipality": "Horseheads",
    "swis": "073400",
    "schoolDistrict": "Elmira",
    "isCity": false,
    "county": 5.78,
    "municipal": 1.77,
    "school": 15.373,
    "combined": 22.923
   },
   {
    "municipality": "Van Etten",
    "swis": "073800",
    "schoolDistrict": "Odessa-Montour",
    "isCity": false,
    "county": 5.78,
    "municipal": 6.9,
    "school": 9.515,
    "combined": 22.195
   },
   {
    "municipality": "Ashland",
    "swis": "072000",
    "schoolDistrict": "Waverly",
    "isCity": false,
    "county": 5.78,
    "municipal": 4.4,
    "school": 11.144,
    "combined": 21.324
   },
   {
    "municipality": "Baldwin",
    "swis": "072200",
    "schoolDistrict": "Waverly",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.76,
    "school": 11.144,
    "combined": 20.684
   },
   {
    "municipality": "Chemung",
    "swis": "072800",
    "schoolDistrict": "Waverly",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.17,
    "school": 11.145,
    "combined": 20.095
   },
   {
    "municipality": "Veteran",
    "swis": "074000",
    "schoolDistrict": "Odessa-Montour",
    "isCity": false,
    "county": 5.78,
    "municipal": 2.38,
    "school": 9.515,
    "combined": 17.675
   },
   {
    "municipality": "Catlin",
    "swis": "072600",
    "schoolDistrict": "Watkins Glen",
    "isCity": false,
    "county": 5.78,
    "municipal": 3.93,
    "school": 7.822,
    "combined": 17.532
   }
  ],
  "caveat": "Full-value basis, which is the only basis on which municipalities can be compared \u2014 each assesses at a different fraction of market value. Villages are not in this table; village rates are in the OSC Village sheet. Independent special districts (library, sewer, fire) are not included, so these are floors, not bills."
 },
 "reassessment": {
  "currentBilledRate": 65.19,
  "currentBilledRateSource": "The four lines every city parcel carries on a 2025 tax bill (city, county, community college, school), per $1,000 of assessed value.",
  "newBilledRate": 35.64,
  "newLoa": 0.85,
  "parcels": 5834,
  "currentTaxableBase": 292149416,
  "estimatedMarketTotal": 628631272,
  "newTaxableBase": 534336581,
  "levyModelled": 19045220,
  "note": "Both rates come from the same levy over the same group of parcels, so the pair is revenue-neutral by construction. The rate falls by nearly half because the base nearly doubles \u2014 the same dollars, collected against values that are no longer thirty years stale.",
  "model": "sales-based E[market | assessed]",
  "propertyClass": 210,
  "impliedResidentialRatio": 0.4647,
  "stateResidentialAssessmentRatio": 0.5208,
  "newRateRange": [
   32.6511,
   35.7416
  ],
  "detail": "site/data/reassessment.json",
  "totalLevy": 37144058,
  "currentLoa": 0.56
 },
 "reassessmentWithdrawn": {
  "withdrawn": "2026-08-05",
  "rebuilt": "2026-08-06",
  "reason": "MV_PTS inverted a sale-price-conditioned curve onto assessed values (reverse-regression). Withdrawn 2026-08-05, deleted 2026-08-06 and replaced by scripts/reassessment_model.py.",
  "whatChanged": "The rebuilt model estimates E[market | assessed] from the sales directly \u2014 sort on assessed value, average the PRICE, never the ratio. It puts single-family homes at 46.5% of market against the withdrawn model's implied 78%, which the state's own Residential Assessment Ratio (52.08%, data.ny.gov bsmp-6um6) corroborates. The new rate pair is $65.19 -> $35.64 rather than $66.61 -> $61.16: the base nearly doubles, so the rate nearly halves. Outcomes are far more compressed, because conditioning on assessed value shrinks predictions toward the middle of the roll - the largest modelled increase is about $700, not $29,933.",
  "equalizationVariant": {
   "rollYear": 2025,
   "currentLoa": 0.56,
   "newLoa": 0.85,
   "totalLevy": 37144058,
   "taxableMarketValue": 995844591,
   "currentTaxableBase": 557672971,
   "newTaxableBase": 846467902,
   "currentBilledRate": 66.61,
   "newBilledRate": 43.88,
   "note": "Revenue-neutral: the same levy over a base restated at the new level of assessment. Reassessment does not raise or cut total taxes, it redistributes them. Uses the county-taxable base, which excludes exempt property. Both rates come from the same levy and base so the pair is internally consistent; the 'current' figure therefore differs slightly from the rate printed on a real bill, which is struck on a different roll year and itemises districts."
  }
 },
 "sources": {
  "billed": "A 2025 City of Elmira tax bill, via the Chemung County property portal (chemung.sdgnys.com). Line items as printed.",
  "fullValue": "NYS data.ny.gov iq85-sdzs, Real Property Tax Rates Levy Data By Municipality: Beginning 2004.",
  "cityPublished": "City of Elmira 2025 TAN preliminary official statement, p.31 (site/sources/elmira-2025-tan-preliminary-official-statement.pdf)",
  "equalization": "NYS Dept. of Taxation and Finance, data.ny.gov e6pv-77bh.",
  "levies": "NYS Office of the State Comptroller, {year}_localgovs.xlsx and {year}_schooldistricts.xlsx.",
  "bases": "NYS ORPTS assessment rolls, data.ny.gov 7vem-aaz7, City of Elmira (SWIS 070400)."
 },
 "osc2025": {
  "cityLevy": 16948758.0,
  "cityTaxableFullValue": 916687511.0,
  "cityFullValueRate": 18.4891337523633,
  "countyLevyOnCity": 5837004.76
 },
 "school2025": {
  "schoolLevyOnCity": 14358294.93,
  "schoolTaxableFullValue": 934012551.0,
  "schoolFullValueRate": 15.3727002004709,
  "pctOfDistrictInCity": 0.412054164152021
 }
}