§ 1901 — Definitions

New York § 1901

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 19: Preservation of Class Share of Taxes Other Than In Special Assessing Units

Text

§ 1901. Definitions. 1. "Adjusted homestead base proportion" means the\nproportion certified by the commissioner for the homestead class prior\nto nineteen hundred ninety in accordance with section nineteen hundred\nfive of this article or, beginning in nineteen hundred ninety-one, the\nproportion certified by the commissioner in accordance with subdivision\nthree of section nineteen hundred three of this article.\n 2. "Adjusted non-homestead base proportion" means the proportion\ncertified by the commissioner prior to nineteen hundred ninety for the\nnon-homestead class in accordance with section nineteen hundred five of\nthis article or, beginning in nineteen hundred ninety-one, the\nproportion certified by the commissioner in accordance with subdivision\nthree of section nineteen hundred three of this article.\n 3. "Aggregate school district homestead proportion" means the\nproportion of the total taxable full valuation of real property in the\nhomestead class to the total taxable full valuation of all real property\non the current assessment rolls or parts thereof used by a school\ndistrict for the levy of school district taxes.\n 4. "Aggregate school district non-homestead proportion" means the\nproportion of the total taxable full valuation of real property in the\nnon-homestead class to the total taxable full valuation of all real\nproperty on the current assessment rolls or parts thereof used by a\nschool district for the levy of school district taxes.\n 5. "Approved assessing unit" means an assessing unit certified by the\ncommissioner as having completed a revaluation which is in conformance\nwith the commissioner's rules and regulations or an update.\n 6. "Base assessment roll" means:\n (a) in the case of an assessing unit initially certified as an\napproved assessing unit on the basis of a revaluation or an update, the\nassessment roll completed in the year immediately preceding the first\nyear of the revaluation or update which is the basis for certification\nas an approved assessing unit;\n (b) in the case of a recertified approved assessing unit, the\nassessment roll completed in the year immediately preceding the update\nwhich is the basis for the most recent recertification as an approved\nassessing unit or the assessment roll specified in paragraph (a) of this\nsubdivision; and\n (c) in the case of an eligible non-assessing unit village, the village\nassessment roll or part of the town assessment roll used to levy the\nvillage tax in the year immediately preceding the first year.\n 7. "Base year assessment roll" means the roll from which the\ncommissioner selects its samples for the purpose of a market value\nsurvey.\n 8. "Current assessment roll" means the assessment roll on which taxes\nare to be levied in accordance with the homestead base proportion to be\ncomputed under section nineteen hundred three of this article.\n 9. "Eligible non-assessing unit village" means a village which is\nlocated wholly within a town approved assessing unit and which has in\neffect a local law adopted pursuant to subdivision three of section\nfourteen hundred two of this chapter or is subject to the provisions of\nsection 17-1722-a of the village law.\n 10. "Eligible split tax district" means (a) a school district located\nin more than one city or town, where one-fifth or more of the parcels in\nthe first year in the school district are located in one or more\napproved assessing units, except a village, which have in effect a local\nlaw adopted pursuant to subdivision one of section nineteen hundred\nthree of this article, or (b) a village located in more than one town\nand which has adopted the provisions of subdivision three of section\nfourteen hundred two of this chapter, where one-fifth or more of the\nparcels in the first year in the village are located in one or more\napproved assessing units which have in effect a local law adopted\npursuant to subdivision one of section nineteen hundred three of this\narticle.\n 11. "First year" means the first year in which revaluation assessments\nare used in determining assessments in an approved assessing unit or in\nan eligible non-assessing unit village.\n 12. "Homestead base proportion" means the proportion of the taxable\nassessed value of real property in the homestead class to the total\ntaxable assessed value of all real property on the base assessment roll\nof an approved assessing unit or on the part of the base assessment roll\napplicable to a portion of such assessing unit or on the base assessment\nroll of an eligible non-assessing unit village; and beginning with\nassessment rolls completed in nineteen hundred ninety-one and\nthereafter, homestead base proportion means this proportion as adjusted\npursuant to the provisions of subparagraph (iii) of paragraph (a) of\nsubdivision two of section nineteen hundred three of this article.\n 13. (a) "Homestead class" means (1) all one, two or three family\ndwelling residential real property, including such dwellings used in\npart for nonresidential purposes but which are used primarily for\nresidential purposes, and farm dwellings; (2) all other residential real\nproperty consisting of more than three dwelling units held in\ncondominium form of ownership, provided that, in other than approved\nassessing units which have adopted the provisions of section nineteen\nhundred three of this article prior to April thirtieth, nineteen hundred\neighty-three, no such dwelling unit previously was on an assessment roll\nas a dwelling unit in other than condominium form of ownership, and\nprovided further that the governing body of an approved assessing unit\nwhich, prior to April thirtieth, nineteen hundred eighty-three, has\nadopted the provisions of section nineteen hundred three of this article\nmay by local law adopted after a public hearing prior to the taxable\nstatus date of such assessing unit next occurring after December\nthirty-first, nineteen hundred eighty-three, provided that all such\nproperty on the assessment roll of such assessing unit on April\nthirtieth, nineteen hundred eighty-three shall not be classified in the\nhomestead class; (3) all vacant land parcels located in an assessing\nunit which has a zoning law or ordinance in effect, provided that such\nparcel is located in a zone that does not allow a residential use other\nthan that described in subparagraph one of this paragraph, provided\nfurther, that such parcel does not exceed ten acres; and (4) land used\nin agricultural production which is eligible for an agricultural\nassessment pursuant to section three hundred five or three hundred six\nof the agriculture and markets law, where the owner of such land has\nfiled an annual application for an agricultural assessment, and farm\nbuildings and structures thereon, as defined in subdivision three of\nsection four hundred eighty-three of this chapter.\n (b) Notwithstanding the provisions of paragraph (g) of subdivision\ntwelve of section one hundred two of this chapter, a mobile home or\ntrailer shall not constitute a homestead for purposes of this article\nunless it is owner-occupied and separately assessed.\n 14. "Implementation roll" means the assessment roll required by law to\nbe completed and filed in the second year following the year in which\nthe assessment roll upon which base percentages are to be determined\npursuant to section nineteen hundred three of this article is required\nby law to be completed and filed.\n 15. "Initial percentage" means the taxable assessed value of the real\nproperty in a class in an approved assessing unit or portion thereof or\nin an eligible non-assessing unit village divided by the taxable\nassessed value of the real property in the approved assessing unit or\nportion thereof or in the eligible non-assessing unit village on the\nfirst assessment roll containing the revaluation or update which is the\nbasis for the certification or recertification of such assessing unit as\nan approved assessing unit, except that:\n (a) in the case of eligible non-assessing unit villages, such initial\npercentage shall be computed from the assessments on the village portion\nof the first town assessment roll containing revaluation assessments and\nused for the levy of village taxes;\n (b) in the case of recertified approved assessing units which adopt\nlocal laws pursuant to subparagraph (ii) of paragraph (a) of subdivision\ntwo of section nineteen hundred three of this article, such initial\npercentage shall be computed from the assessed valuations on the first\nassessment roll containing the update which is the basis for\nrecertification as an approved assessing unit; and\n (c) where a base percentage was established pursuant to subdivision\ntwo of section nineteen hundred five of this article, as such\nsubdivision existed on March thirty-first, nineteen hundred eighty-nine,\nfor the roll to which the initial percentage is applicable, the initial\npercentage shall mean such base percentage.\n 16. "Interim percentage" means the taxable assessed value of the real\nproperty in a class in an approved assessing unit or portion thereof or\nin an eligible non-assessing unit village divided by the taxable\nassessed value of the real property in the approved assessing unit or\nportion thereof or in the eligible non-assessing unit village on any\nassessment roll subsequent to the assessment roll to which the initial\npercentage is applicable and prior to the implementation roll.\n 17. "Local base proportion" means the base proportions, adjusted base\nproportions or the locally adjusted proportions used by the governing\nbody of an approved assessing unit, an eligible non-assessing unit\nvillage, or a school district for the levy of taxes based on the\nassessment roll immediately preceding the implementation roll.\n 18. "Locally adjusted homestead proportion" means the proportion\nestablished by the governing body of an approved assessing unit or an\neligible non-assessing unit village for the homestead class in\naccordance with the provisions of subdivision four of section nineteen\nhundred three of this article.\n 19. "Locally-adjusted non-homestead proportion" means the proportion\nestablished by the governing body of an approved assessing unit or an\neligible non-assessing unit village for the non-homestead class in\naccordance with the provisions of subdivision four of section nineteen\nhundred three of this article.\n 20. "Market value survey" means studies completed by the commissioner\npursuant to article twelve of this chapter.\n 21. "Non-homestead base proportion" means the proportion of the\ntaxable assessed value of real property in the non-homestead class to\nthe total taxable assessed value of all real property on the base\nassessment roll of an approved assessing unit or on the part of the base\nassessment roll applicable to a portion of such assessing unit or on the\nbase assessment roll of an eligible non-assessing unit village; and\nbeginning with assessment rolls completed in nineteen hundred ninety-one\nand thereafter, non-homestead base proportion means this proportion as\nadjusted pursuant to the provisions of subparagraph (iii) of paragraph\n(a) of subdivision two of section nineteen hundred three of this\narticle.\n 22. "Non-homestead class" means all real property not included in the\nhomestead class.\n 23. "Portion" means: (a) the part of an assessing unit included within\nthe boundaries of an eligible split tax district or a school district\nwhich is wholly contained within an approved assessing unit, other than\na school district located in a city having a population of one hundred\ntwenty-five thousand or more inhabitants; (b) the part of a town outside\nof all villages located therein; (c) a special district which\nencompasses the entire assessing unit; and (d) the entire assessing\nunit, with the exception of one or more villages located therein, which\nis a special district or for which any charge is imposed upon property\npursuant to the town law. In the case of a county assessing unit,\nportion shall also mean each city, village and town located therein.\n 24. "Prior assessment" means the assessment on the roll immediately\npreceding the roll for which assessments are to be determined.\n 25. "Recertified approved assessing unit" means an approved assessing\nunit which has been certified by the commissioner as having completed an\nupdate in conformance with the commissioner's rules and regulations.\n 26. "Revaluation assessment" means the assessment determined by the\nassessor in accordance with the provisions of subdivision two of section\nthree hundred five of this chapter in the first year of a revaluation or\nan update and the assessment so determined by the assessor for use in\neach year thereafter.\n 27. "Tax" means for the purposes of this article a charge imposed upon\nreal property by or on behalf of a county, city, town, village or school\ndistrict for municipal or school district purposes, but does not include\na special ad valorem levy or a special assessment unless such special ad\nvalorem levy is applicable to all taxable real property within a portion\nas defined in subdivision twenty-three of this section.\n