§ 1801 — Definitions

New York § 1801

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 18: Preservation of Class Share of Taxes In Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special Assessing Unit and Limitation On Increases In Assessments Therein

Text

§ 1801. Definitions. (a) "Special assessing unit" means an assessing\nunit with a population of one million or more.\n (b) "Residential real property" means improved real property used\nprimarily for residential dwelling purposes including farm dwellings.\n (c) "Utility real property" for the purposes of this article means the\nreal property, including special franchises, of persons and corporations\nsubject to the supervision of the state department of public service,\nthe state department of transportation, or any other regulatory agency\nof the state or federal government, used in the generation, storage,\ntransmission, distribution or sale of gas, electricity, steam, water,\nrefrigeration, cable television, telephone or telegraph service,\ndelivered through mains, pipes, cables, lines or wires, provided,\nhowever, that "utility real property" shall not include the types of\nreal property, property or land described in paragraph (a) or (b) of\nsubdivision twelve of section one hundred two of this chapter owned by\nsuch persons and corporations.\n (d) "Portion" means the part of a special assessing unit, except a\ncounty included within a city, included within the boundaries of a city,\nvillage which has adopted the provisions of subdivision three of section\nfourteen hundred two of this chapter, town, town excluding all villages\ntherein, school district, or a special district which encompasses an\nentire special assessing unit with the exception of one or more entire\ncities or villages.\n (e) "Class" means any of the classes defined in subdivision one of\nsection eighteen hundred two of this article.\n (f) "Base proportion" means either: (1) for a special assessing unit\nwhich is not a city, the proportion of the taxable assessed value of\nreal property which each class constituted of the total taxable assessed\nvalue of all real property as entered on the final assessment roll\ncompleted and filed in calendar year nineteen hundred eighty-one of such\nspecial assessing unit or on the part of that assessment roll applicable\nto a portion of the special assessing unit, except that for town and\ncounty special districts not included within the definition of portion,\nthe applicable roll shall be that which was completed and filed in\ncalendar year two thousand one, or (2) for a special assessing unit\nwhich is a city, the proportion of the taxable assessed value of real\nproperty which each class constituted of the total taxable assessed\nvalue of all real property as entered on the final assessment roll\ncompleted and filed in calendar year nineteen hundred eighty-four, and\nas adjusted to account for properties exempted under section four\nhundred fifty-eight of this chapter to the extent such properties are\ntaxable for education purposes, provided, however, that the taxable\nassessed value of real property subject to a transition assessment\npursuant to subdivision three of section eighteen hundred five of this\narticle shall be determined from the lesser of the transition assessment\nor actual assessment.\n (g) "Adjusted proportion" means any proportion established in\naccordance with subdivision two of section eighteen hundred three of\nthis article.\n (h) "Adjusted base proportion" means any proportion established in\naccordance with section eighteen hundred three-a of this article.\n (i) "Market value survey" means studies completed by the commissioner\npursuant to article twelve or twelve-A of this chapter.\n (j) "Tax" means for the purposes of this article a charge imposed upon\nreal property by or on behalf of a county, city, town, village, town or\ncounty special district, or school district for municipal or school\ndistrict purposes. For purposes of this article, a county special\nassessment levied in a zone of assessment pursuant to subdivision three\nof section four of chapter six hundred eighty-five of the laws of two\nthousand three shall be considered a tax.\n (k) "Local base proportion" means the adjusted proportion determined\nby the legislative body of a special assessing unit for each class and\nfor each class within each portion included within its boundaries for\nassessment rolls completed in nineteen hundred ninety.\n (l) "Zone of assessment" shall, for purposes of a special assessing\nunit that is not a city, have the meaning set forth in paragraph (f) of\nsubdivision one of section four of chapter six hundred eighty-five of\nthe laws of two thousand three.\n