This report measures the inequities in school taxes on New York State residential property that result from assessment nonuniformity. The index of nonuniformity is a measure of the average percentage difference in school tax bills paid by owners of like residential properties in the same school district but in separate assessing units. Using this measure, on the average, in almost three-fifths of the 544 school districts that include parts or all of more than one municipality, homeowners as a class in one assessing unit pay in excess of 20 percent more school taxes than homeowners in another assessing unit within the same school district. The adjusted index of nonuniformity is a conservative measure of the percentage difference in school tax bills paid by owners of two homes of equal market value located in different assessing units but in the same school district. Using this measure, in almost 85 percent of the school districts that include more than one assessing unit, some homeowners in one assessing unit pay at least 100 percent more in school taxes than homeowners in another assessing unit. The report concludes that equalization rates do not now fairly apportion school tax levies and that the magnitude of school tax inequity warrants immediate action. (Author/JM)