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What is a Level of Assessment (LOA)?

assessment level LOA
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What is a Level of Assessment (LOA)?

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• The Level of Assessment (LOA) is simply the percentage of full value at which properties are assessed within a community. For instance, an LOA of 50% would indicate that assessments are at half of the market value; an LOA of 100% represents a community that is assessing at full value. In New York State, each municipality is allowed to choose its LOA.

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