§ 522 — Definitions

New York § 522

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 1-A: Administrative Review of Assessments
• Art. 5: Assessment Procedure

Text

§ 522. Definitions. When used in this title:\n 1. "Approved assessing unit" shall mean an assessing unit certified by\nthe commissioner, pursuant to section nineteen hundred two of this\nchapter, as having completed a revaluation which is in conformance with\nthe commissioner's rules promulgated pursuant to section fifteen hundred\nseventy of this chapter.\n 2. "Assessed valuation" or "assessed value" means the determination\nmade by assessors of the valuation of real property, including the\nvaluation of exempt real property.\n 3. "Class designation" shall mean:\n (a) in an assessing unit other than a special assessing unit, the\ndetermination, pursuant to section nineteen hundred three of this\nchapter, of whether real property is included in the homestead class; or\n (b) in a special assessing unit, the determination, pursuant to\nsection eighteen hundred two of this chapter, of whether real property\nis included in class one, two, three or four.\n 4. "Excessive assessment" or an assessment which is excessive shall\nmean and include:\n (a) an entry on an assessment roll of the assessed valuation of real\nproperty which exceeds the full value of real property; or\n (b) an entry on an assessment roll of the taxable assessed valuation\nof real property which is excessive because the real property failed to\nreceive all or a portion of a partial exemption to which the real\nproperty or owner thereof is entitled pursuant to the law authorizing\nthe partial exemption; or\n (c) an entry on the assessment roll of an approved assessing unit of a\ntransition assessment which is excessive because of a failure to comply\nwith the provisions of section nineteen hundred four of this chapter; or\n (d) an entry on the assessment roll of a special assessing unit of\nassessed valuation, an actual assessment or transition assessment for\nreal property which is excessive because of a failure to comply with the\nlimitations on increases in assessed value set forth in section eighteen\nhundred five of this chapter.\n 5. "Local government" shall mean, unless otherwise expressly stated or\nunless the context otherwise requires, a county, city or town with the\npower to assess real property for the purpose of taxation.\n 6. "Misclassification" or real property which is misclassified shall\nmean and include:\n (a) an entry on an assessment roll of an incorrect class designation;\nor\n (b) an entry on the assessment roll of an assessing unit other than a\nspecial assessing unit of a class designation which results in an\nincorrect allocation of a parcel's assessed valuation between homestead\nreal property and the remainder of the parcel; or\n (c) an entry on the assessment roll of a special assessing unit of a\nclass designation which results in an incorrect allocation of a parcel's\nassessed valuation between two or more classes.\n 7. "Special assessing unit" shall mean an assessing unit with a\npopulation of one million or more.\n 8. "Taxable assessed valuation" or "taxable assessed value" means the\nassessed valuation of real property less partial exemptions.\n 9. "Unequal assessment" or an assessment which is unequal shall mean\nand include:\n (a) an entry on the assessment roll of an assessing unit other than a\nspecial assessing unit of the assessed valuation of real property which\nis made at a higher proportionate valuation than the assessed valuation\nof other real property on the same roll by the same officers; or\n (b) an entry on the assessment roll of a special assessing unit of the\nassessed valuation of real property which is made at a higher\nproportionate valuation than the assessed valuation of other real\nproperty in the same class on the same roll by the same officer; or\n (c) an entry on an assessment roll of the assessed valuation of real\nproperty improved by a one, two or three family residence which is made\nat either a higher proportion of full value than the assessed valuation\nof other residential property on the same roll by the same officers or\nat a higher proportion of full value than the assessed valuation of all\nreal property on the same roll by the same officers.\n 10. "Unlawful assessment" or an assessment which is unlawful shall\nmean and include:\n (a) an entry on the taxable portion of the assessment roll of the\nassessed valuation of real property which, except for the provisions of\nsection four hundred ninety of this chapter, is wholly exempt from\ntaxation; or\n (b) an entry on an assessment roll of the assessed valuation of real\nproperty which is entirely outside the boundaries of the assessing unit,\nthe school district or the special district in which the real property\nis designated as being located; or\n (c) an entry on an assessment roll of the assessed valuation of real\nproperty which cannot be identified from the assessment roll description\nor tax map land parcel number on the assessment roll; or\n (d) an entry of assessed valuation of real property on an assessment\nroll which has been made by a person or body without the authority to\nmake such entry; or\n (e) an entry of assessed valuation of the special franchise on an\nassessment roll which exceeds the final assessment thereof as determined\nby the commissioner.\n