N.Y. Real Property Tax Law § 502: Form of assessment roll

§ 502. Form of assessment roll. 1. The form of the assessment roll

shall be prescribed or approved by the commissioner, in accordance with

the requirements contained in this section.

2. Provision shall be made with respect to each separately assessed

parcel of real property for the entry, in appropriate columns, of the

name of the owner, last known owner or reputed owner and a description

sufficient to identify the same, including the surnames of the abutting

property owners and the names of the abutting streets or highways, the

approximate number of square feet, square rods or acres contained

therein or a statement of the linear dimensions thereof. Separately

assessed privately owned streets or roads, such as those situated within

a subdivision, may be described in a single account in the name of the

owner, last known owner or reputed owner thereof. When a tax map has

been approved by the commissioner, reference to the lot, block and

section number or other identification numbers of any parcel on such map

shall be deemed a sufficient description of such parcel.

3. The assessment roll shall set forth the uniform percentage of value

applicable to the assessing unit (or in a special assessing unit, the

uniform percentage of value applicable to the class) pursuant to section

three hundred five of this chapter, and shall provide for the entry with

respect to each separately assessed parcel of the assessed valuation of

the land exclusive of any improvements, the total assessed valuation,

and the full value of the parcel. Nothing herein shall be deemed to

require entry of a land value for real property subject to the

provisions of article nine-B of the real property law. Only the total

assessment, however, shall be subject to judicial review provided by

article seven of this chapter.

4. Provision shall be made for the entry of assessments of special

franchises in a separate part of the roll, together with the name of the

owner and a description thereof sufficient to identify the same.

5. Provision shall be made for the entry of assessments of parcels of

real property wholly exempt from taxation in a separate part of the

roll. If a parcel of real property is partially exempt, it shall be

entered with the taxable property, with the amount of the exemption

shown in a separate column. Property exempt from taxation in a limited

amount shall be entered with the taxable property although the amount of

the exemption equals the assessed valuation.

6. The form of assessment roll prescribed or approved for use in towns

shall provide for the entry, in appropriate columns, of the name of the

village, if in a village, the number of the school district and the name

or number of any special district in which special ad valorem levies are

made for district purposes, in which each parcel of real property and

each special franchise described on such roll is situated, and shall

also provide for the entry of apportionments of special franchise

assessments made pursuant to section six hundred sixteen of this chapter

and appropriate entries for parcels separately assessed for school

district or special district purposes.

7. Provision shall also be made for the entry of the amount of taxes

levied for county, city or town purposes and the amount of any special

ad valorem levies imposed for special district purposes against each

parcel of real property and each special franchise, together with the

date of payment thereof and such other items and details as may be

required.

8. Provision shall be made for the entry of the separate amounts of

real property taxes to be allocated and paid pursuant to section nine

hundred sixty-seven of article eighteen-B or section nine hundred

seventy-p of article eighteen-C of the general municipal law and for the

assessments of parcels of real property upon which such separate amounts

of real property taxes are levied.

9. Provision shall be made for the entry of the tax billing address of

each separately assessed parcel. For purposes of this chapter, "tax

billing address" means the address designated by the owner to which tax

bills shall be sent. Such tax billing address may be entered in the form

of a code.