Assessed value as a share of true market value, vs the typical Elmira home
(89%). Redder = pays more than its fair share.
Over-assessed > 25%Over-assessed 10–25%Roughly fair (±10%)Under-assessed 10–25%Under-assessed > 25%
This does not mean the city
collects too much — a fair roll collects the same total. It shows who is
over- vs under-taxed relative to neighbors.
✕About owner names: they come from the county's public assessment roll, the same record available on the
county parcel search. Ownership patterns (LLCs, absentee landlords, exempt institutions) are part of the public record this map exists to show.