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This entry was published on 2014-09-22
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SECTION 1802
Classification of real property in a special assessing unit
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 18
§ 1802. Classification of real property in a special assessing unit.
1. All real property, for the purposes of this article, in a special
assessing unit shall be classified as follows:

Class one: (a) all one, two and three family residential real

property, including such dwellings used in part for

nonresidential purposes but which are used primarily for

residential purposes, except such property held in cooperative

or condominium forms of ownership other than (i) property

defined in subparagraphs (b) and (c) of this paragraph and (ii)

property which contains no more than three dwelling units held

in condominium form of ownership and which was classified within

this class on a previous assessment roll; and provided that,

notwithstanding the provisions of paragraph (g) of subdivision

twelve of section one hundred two of this chapter, a mobile home

or a trailer shall not be classified within this class unless it

is owner-occupied and separately assessed; and (b) residential

real property not more than three stories in height held in

condominium form of ownership, provided that no dwelling unit

therein previously was on an assessment roll as a dwelling unit

in other than condominium form of ownership; and (c) residential

real property consisting of one family house structures owned by

the occupant, situated on land held in cooperative ownership by

owner occupiers, provided that; (i) such house structures and

land constituted bungalow colonies in existence prior to

nineteen hundred forty; and (ii) the land is held in cooperative

ownership for the sole purpose of maintaining one family

residences for members own use; and (d) all vacant land located

within a special assessing unit which is a city (i) other than

such land in the borough of Manhattan, provided that any such

vacant land which is not zoned residential must be situated

immediately adjacent to property improved with a residential

structure as defined in subparagraphs (a) and (b) of this

paragraph, be owned by the same owner as such immediately

adjacent residential property immediately prior to and since

January 1, 1989, and have a total area not exceeding 10,000

square feet; and (ii) located in the borough of Manhattan north

of or adjacent to the north side of 110th street provided such

vacant land was classified within this class on the assessment

roll with a taxable status date of January 5, 2008 and the owner

of such land has entered into a recorded agreement with a

governmental entity on or before December 31, 2008 requiring

construction of housing affordable to persons or families of low

income in accordance with the provisions of the private housing

finance law. Notwithstanding the foregoing, such vacant land

shall be classified according to its use on the assessment roll

with a taxable status date immediately following commencement of

construction, provided further, that construction pursuant to an

approved plan for affordable housing shall commence no later

than December 31, 2010; and (e) all vacant land located within a

special assessing unit which is not a city, provided that such

vacant land which is not zoned residential must be situated

immediately adjacent to real property defined in subparagraph

(a), (b) or (c) of this paragraph and be owned by the same

person or persons who own the real property defined in such

subparagraph immediately prior to and since January 1, 2003;

Class two: all other residential real property which is not designated

as class one, except hotels and motels and other similar

commercial property;

Class three: utility real property and property subject to former

section four hundred seventy of this chapter;

Class four: all other real property which is not designated as class

one, class two, or class three.

2. In addition to any other requirements of law or rule of the
commissioner, the assessment roll shall contain a separate column for
the entry of the class designation required by this section. The
assessor shall enter the appropriate class designation in this column
for each parcel listed on the assessment roll.

3. The determination of inclusion within a class pursuant to this
section shall be subject to administrative and judicial review as
provided by law for the review of assessments.