Equalization rates and a multitude of tax ratios, set by the ORPS, are supposed to more equitably apportion the load, however, due to fluctuations in the real estate market, construction activity, assessment reductions due to appeals, and methodologies that vary from locale to locale, often times disparity in assessment results have been found. "Everyone agrees that Westchester County -- with the highest average property tax per household in New York State - must have tax fairness. We must get a handle on property assessment strategies within Westchester," said Westchester County Legislator Ken Jenkins (D,WF-Yonkers), Chair of the Board's Committee on Government Operations.
The County Board enacted a 2.9% increase in the tax levy for 2010. These equalization rates show wild fluctuations from municipality to municipality from Yonkers County taxes going down 6% to Mount Pleasant taxes raising over 15%.