Level of Assessment (LOA)
The Level of Assessment is the percentage of full value at which properties are being assessed within a community. The LOA is established each year by the assessor and is shown on both the assessment roll and the tax bill. It is meant to give a property owner an idea of what his or her assessment means in terms of the market value of the property. For instance, a LOA of 50% would indicate that assessments are at half of the market value; a LOA of 100% indicates assessments are at full (market) value.

A more detailed explanation of the LOA can be found at the NYS Office or Real Property Services Website.