N.Y. Real Property Tax Law § 522: Definitions

§ 522. Definitions. When used in this title:

1. "Approved assessing unit" shall mean an assessing unit certified by

the commissioner, pursuant to section nineteen hundred two of this

chapter, as having completed a revaluation which is in conformance with

the commissioner's rules promulgated pursuant to section fifteen hundred

seventy of this chapter.

2. "Assessed valuation" or "assessed value" means the determination

made by assessors of the valuation of real property, including the

valuation of exempt real property.

3. "Class designation" shall mean:

(a) in an assessing unit other than a special assessing unit, the

determination, pursuant to section nineteen hundred three of this

chapter, of whether real property is included in the homestead class; or

(b) in a special assessing unit, the determination, pursuant to

section eighteen hundred two of this chapter, of whether real property

is included in class one, two, three or four.

4. "Excessive assessment" or an assessment which is excessive shall

mean and include:

(a) an entry on an assessment roll of the assessed valuation of real

property which exceeds the full value of real property; or

(b) an entry on an assessment roll of the taxable assessed valuation

of real property which is excessive because the real property failed to

receive all or a portion of a partial exemption to which the real

property or owner thereof is entitled pursuant to the law authorizing

the partial exemption; or

(c) an entry on the assessment roll of an approved assessing unit of a

transition assessment which is excessive because of a failure to comply

with the provisions of section nineteen hundred four of this chapter; or

(d) an entry on the assessment roll of a special assessing unit of

assessed valuation, an actual assessment or transition assessment for

real property which is excessive because of a failure to comply with the

limitations on increases in assessed value set forth in section eighteen

hundred five of this chapter.

5. "Local government" shall mean, unless otherwise expressly stated or

unless the context otherwise requires, a county, city or town with the

power to assess real property for the purpose of taxation.

6. "Misclassification" or real property which is misclassified shall

mean and include:

(a) an entry on an assessment roll of an incorrect class designation;

or

(b) an entry on the assessment roll of an assessing unit other than a

special assessing unit of a class designation which results in an

incorrect allocation of a parcel's assessed valuation between homestead

real property and the remainder of the parcel; or

(c) an entry on the assessment roll of a special assessing unit of a

class designation which results in an incorrect allocation of a parcel's

assessed valuation between two or more classes.

7. "Special assessing unit" shall mean an assessing unit with a

population of one million or more.

8. "Taxable assessed valuation" or "taxable assessed value" means the

assessed valuation of real property less partial exemptions.

9. "Unequal assessment" or an assessment which is unequal shall mean

and include:

(a) an entry on the assessment roll of an assessing unit other than a

special assessing unit of the assessed valuation of real property which

is made at a higher proportionate valuation than the assessed valuation

of other real property on the same roll by the same officers; or

(b) an entry on the assessment roll of a special assessing unit of the

assessed valuation of real property which is made at a higher

proportionate valuation than the assessed valuation of other real

property in the same class on the same roll by the same officer; or

(c) an entry on an assessment roll of the assessed valuation of real

property improved by a one, two or three family residence which is made

at either a higher proportion of full value than the assessed valuation

of other residential property on the same roll by the same officers or

at a higher proportion of full value than the assessed valuation of all

real property on the same roll by the same officers.

10. "Unlawful assessment" or an assessment which is unlawful shall

mean and include:

(a) an entry on the taxable portion of the assessment roll of the

assessed valuation of real property which, except for the provisions of

section four hundred ninety of this chapter, is wholly exempt from

taxation; or

(b) an entry on an assessment roll of the assessed valuation of real

property which is entirely outside the boundaries of the assessing unit,

the school district or the special district in which the real property

is designated as being located; or

(c) an entry on an assessment roll of the assessed valuation of real

property which cannot be identified from the assessment roll description

or tax map land parcel number on the assessment roll; or

(d) an entry of assessed valuation of real property on an assessment

roll which has been made by a person or body without the authority to

make such entry; or

(e) an entry of assessed valuation of the special franchise on an

assessment roll which exceeds the final assessment thereof as determined

by the commissioner.