N.Y. Real Property Tax Law § 1901: Definitions

§ 1901. Definitions. 1. "Adjusted homestead base proportion" means the

proportion certified by the commissioner for the homestead class prior

to nineteen hundred ninety in accordance with section nineteen hundred

five of this article or, beginning in nineteen hundred ninety-one, the

proportion certified by the commissioner in accordance with subdivision

three of section nineteen hundred three of this article.

2. "Adjusted non-homestead base proportion" means the proportion

certified by the commissioner prior to nineteen hundred ninety for the

non-homestead class in accordance with section nineteen hundred five of

this article or, beginning in nineteen hundred ninety-one, the

proportion certified by the commissioner in accordance with subdivision

three of section nineteen hundred three of this article.

3. "Aggregate school district homestead proportion" means the

proportion of the total taxable full valuation of real property in the

homestead class to the total taxable full valuation of all real property

on the current assessment rolls or parts thereof used by a school

district for the levy of school district taxes.

4. "Aggregate school district non-homestead proportion" means the

proportion of the total taxable full valuation of real property in the

non-homestead class to the total taxable full valuation of all real

property on the current assessment rolls or parts thereof used by a

school district for the levy of school district taxes.

5. "Approved assessing unit" means an assessing unit certified by the

commissioner as having completed a revaluation which is in conformance

with the commissioner's rules and regulations or an update.

6. "Base assessment roll" means:

(a) in the case of an assessing unit initially certified as an

approved assessing unit on the basis of a revaluation or an update, the

assessment roll completed in the year immediately preceding the first

year of the revaluation or update which is the basis for certification

as an approved assessing unit;

(b) in the case of a recertified approved assessing unit, the

assessment roll completed in the year immediately preceding the update

which is the basis for the most recent recertification as an approved

assessing unit or the assessment roll specified in paragraph (a) of this

subdivision; and

(c) in the case of an eligible non-assessing unit village, the village

assessment roll or part of the town assessment roll used to levy the

village tax in the year immediately preceding the first year.

7. "Base year assessment roll" means the roll from which the

commissioner selects its samples for the purpose of a market value

survey.

8. "Current assessment roll" means the assessment roll on which taxes

are to be levied in accordance with the homestead base proportion to be

computed under section nineteen hundred three of this article.

9. "Eligible non-assessing unit village" means a village which is

located wholly within a town approved assessing unit and which has in

effect a local law adopted pursuant to subdivision three of section

fourteen hundred two of this chapter or is subject to the provisions of

section 17-1722-a of the village law.

10. "Eligible split tax district" means (a) a school district located

in more than one city or town, where one-fifth or more of the parcels in

the first year in the school district are located in one or more

approved assessing units, except a village, which have in effect a local

law adopted pursuant to subdivision one of section nineteen hundred

three of this article, or (b) a village located in more than one town

and which has adopted the provisions of subdivision three of section

fourteen hundred two of this chapter, where one-fifth or more of the

parcels in the first year in the village are located in one or more

approved assessing units which have in effect a local law adopted

pursuant to subdivision one of section nineteen hundred three of this

article.

11. "First year" means the first year in which revaluation assessments

are used in determining assessments in an approved assessing unit or in

an eligible non-assessing unit village.

12. "Homestead base proportion" means the proportion of the taxable

assessed value of real property in the homestead class to the total

taxable assessed value of all real property on the base assessment roll

of an approved assessing unit or on the part of the base assessment roll

applicable to a portion of such assessing unit or on the base assessment

roll of an eligible non-assessing unit village; and beginning with

assessment rolls completed in nineteen hundred ninety-one and

thereafter, homestead base proportion means this proportion as adjusted

pursuant to the provisions of subparagraph (iii) of paragraph (a) of

subdivision two of section nineteen hundred three of this article.

13. (a) "Homestead class" means (1) all one, two or three family

dwelling residential real property, including such dwellings used in

part for nonresidential purposes but which are used primarily for

residential purposes, and farm dwellings; (2) all other residential real

property consisting of more than three dwelling units held in

condominium form of ownership, provided that, in other than approved

assessing units which have adopted the provisions of section nineteen

hundred three of this article prior to April thirtieth, nineteen hundred

eighty-three, no such dwelling unit previously was on an assessment roll

as a dwelling unit in other than condominium form of ownership, and

provided further that the governing body of an approved assessing unit

which, prior to April thirtieth, nineteen hundred eighty-three, has

adopted the provisions of section nineteen hundred three of this article

may by local law adopted after a public hearing prior to the taxable

status date of such assessing unit next occurring after December

thirty-first, nineteen hundred eighty-three, provided that all such

property on the assessment roll of such assessing unit on April

thirtieth, nineteen hundred eighty-three shall not be classified in the

homestead class; (3) all vacant land parcels located in an assessing

unit which has a zoning law or ordinance in effect, provided that such

parcel is located in a zone that does not allow a residential use other

than that described in subparagraph one of this paragraph, provided

further, that such parcel does not exceed ten acres; and (4) land used

in agricultural production which is eligible for an agricultural

assessment pursuant to section three hundred five or three hundred six

of the agriculture and markets law, where the owner of such land has

filed an annual application for an agricultural assessment, and farm

buildings and structures thereon, as defined in subdivision three of

section four hundred eighty-three of this chapter.

(b) Notwithstanding the provisions of paragraph (g) of subdivision

twelve of section one hundred two of this chapter, a mobile home or

trailer shall not constitute a homestead for purposes of this article

unless it is owner-occupied and separately assessed.

14. "Implementation roll" means the assessment roll required by law to

be completed and filed in the second year following the year in which

the assessment roll upon which base percentages are to be determined

pursuant to section nineteen hundred three of this article is required

by law to be completed and filed.

15. "Initial percentage" means the taxable assessed value of the real

property in a class in an approved assessing unit or portion thereof or

in an eligible non-assessing unit village divided by the taxable

assessed value of the real property in the approved assessing unit or

portion thereof or in the eligible non-assessing unit village on the

first assessment roll containing the revaluation or update which is the

basis for the certification or recertification of such assessing unit as

an approved assessing unit, except that:

(a) in the case of eligible non-assessing unit villages, such initial

percentage shall be computed from the assessments on the village portion

of the first town assessment roll containing revaluation assessments and

used for the levy of village taxes;

(b) in the case of recertified approved assessing units which adopt

local laws pursuant to subparagraph (ii) of paragraph (a) of subdivision

two of section nineteen hundred three of this article, such initial

percentage shall be computed from the assessed valuations on the first

assessment roll containing the update which is the basis for

recertification as an approved assessing unit; and

(c) where a base percentage was established pursuant to subdivision

two of section nineteen hundred five of this article, as such

subdivision existed on March thirty-first, nineteen hundred eighty-nine,

for the roll to which the initial percentage is applicable, the initial

percentage shall mean such base percentage.

16. "Interim percentage" means the taxable assessed value of the real

property in a class in an approved assessing unit or portion thereof or

in an eligible non-assessing unit village divided by the taxable

assessed value of the real property in the approved assessing unit or

portion thereof or in the eligible non-assessing unit village on any

assessment roll subsequent to the assessment roll to which the initial

percentage is applicable and prior to the implementation roll.

17. "Local base proportion" means the base proportions, adjusted base

proportions or the locally adjusted proportions used by the governing

body of an approved assessing unit, an eligible non-assessing unit

village, or a school district for the levy of taxes based on the

assessment roll immediately preceding the implementation roll.

18. "Locally adjusted homestead proportion" means the proportion

established by the governing body of an approved assessing unit or an

eligible non-assessing unit village for the homestead class in

accordance with the provisions of subdivision four of section nineteen

hundred three of this article.

19. "Locally-adjusted non-homestead proportion" means the proportion

established by the governing body of an approved assessing unit or an

eligible non-assessing unit village for the non-homestead class in

accordance with the provisions of subdivision four of section nineteen

hundred three of this article.

20. "Market value survey" means studies completed by the commissioner

pursuant to article twelve of this chapter.

21. "Non-homestead base proportion" means the proportion of the

taxable assessed value of real property in the non-homestead class to

the total taxable assessed value of all real property on the base

assessment roll of an approved assessing unit or on the part of the base

assessment roll applicable to a portion of such assessing unit or on the

base assessment roll of an eligible non-assessing unit village; and

beginning with assessment rolls completed in nineteen hundred ninety-one

and thereafter, non-homestead base proportion means this proportion as

adjusted pursuant to the provisions of subparagraph (iii) of paragraph

(a) of subdivision two of section nineteen hundred three of this

article.

22. "Non-homestead class" means all real property not included in the

homestead class.

23. "Portion" means: (a) the part of an assessing unit included within

the boundaries of an eligible split tax district or a school district

which is wholly contained within an approved assessing unit, other than

a school district located in a city having a population of one hundred

twenty-five thousand or more inhabitants; (b) the part of a town outside

of all villages located therein; (c) a special district which

encompasses the entire assessing unit; and (d) the entire assessing

unit, with the exception of one or more villages located therein, which

is a special district or for which any charge is imposed upon property

pursuant to the town law. In the case of a county assessing unit,

portion shall also mean each city, village and town located therein.

24. "Prior assessment" means the assessment on the roll immediately

preceding the roll for which assessments are to be determined.

25. "Recertified approved assessing unit" means an approved assessing

unit which has been certified by the commissioner as having completed an

update in conformance with the commissioner's rules and regulations.

26. "Revaluation assessment" means the assessment determined by the

assessor in accordance with the provisions of subdivision two of section

three hundred five of this chapter in the first year of a revaluation or

an update and the assessment so determined by the assessor for use in

each year thereafter.

27. "Tax" means for the purposes of this article a charge imposed upon

real property by or on behalf of a county, city, town, village or school

district for municipal or school district purposes, but does not include

a special ad valorem levy or a special assessment unless such special ad

valorem levy is applicable to all taxable real property within a portion

as defined in subdivision twenty-three of this section.