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.