N.Y. Real Property Tax Law § 729: Definitions

§ 729. Definitions. When used in this title:

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

made by assessors or the board of assessment review of the valuation of

real property, including the valuation of exempt real property.

2. "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 such 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.

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

assessed valuation of real property less partial exemptions.

3-a. "Tax district" means a county, city, town, village, school

district or special district by or on behalf of which a tax or special

ad valorem levy is imposed.

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

and include:

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

property improved by a one, two or three family residential structure

which is made at a higher proportion of full value than assessed

valuation of other residential real property on the same roll; or

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

property which is made at a higher proportion of full value than the

assessed valuation of all real property on the same roll.