2006 New York Code - Definitions.

 
    § 1901. Definitions. 1. "Adjusted homestead base proportion" means the
  proportion certified by the state board for the homestead class prior to
  nineteen hundred ninety in accordance with section nineteen hundred five
  of  this  article  or,  beginning  in  nineteen  hundred ninety-one, the
  proportion certified by the state board in accordance  with  subdivision
  three of section nineteen hundred three of this article.
    2.  "Adjusted  non-homestead  base  proportion"  means  the proportion
  certified by the state board prior to nineteen hundred  ninety  for  the
  non-homestead  class in accordance with section nineteen hundred five of
  this  article  or,  beginning  in  nineteen  hundred   ninety-one,   the
  proportion  certified  by the state board in accordance with subdivision
  three of section nineteen hundred three of this article.
    3.  "Aggregate  school  district  homestead  proportion"   means   the
  proportion  of  the total taxable full valuation of real property in the
  homestead class to the total taxable full valuation of all real property
  on the current assessment rolls  or  parts  thereof  used  by  a  school
  district for the levy of school district taxes.
    4.  "Aggregate  school  district  non-homestead  proportion" means the
  proportion of the total taxable full valuation of real property  in  the
  non-homestead  class  to  the  total  taxable full valuation of all real
  property on the current assessment rolls or  parts  thereof  used  by  a
  school district for the levy of school district taxes.
    5.  "Approved assessing unit" means an assessing unit certified by the
  state board as having completed a revaluation which  is  in  conformance
  with the board's rules and regulations or an update.
    6. "Base assessment roll" means:
    (a)  in  the  case  of  an  assessing  unit  initially certified as an
  approved assessing unit on the basis of a revaluation or an update,  the
  assessment  roll  completed  in the year immediately preceding the first
  year of the revaluation or update which is the basis  for  certification
  as an approved assessing unit;
    (b)  in  the  case  of  a  recertified  approved  assessing  unit, the
  assessment roll completed in the year immediately preceding  the  update
  which  is  the  basis for the most recent recertification as an approved
  assessing unit or the assessment roll specified in paragraph (a) of this
  subdivision; and
    (c) in the case of an eligible non-assessing unit village, the village
  assessment roll or part of the town assessment roll  used  to  levy  the
  village tax in the year immediately preceding the first year.
    7.  "Base  year  assessment  roll" means the roll from which the state
  board selects its samples for the purpose of a market value survey.
    8. "Current assessment roll" means the assessment roll on which  taxes
  are  to be levied in accordance with the homestead base proportion to be
  computed under section nineteen hundred three of this article.
    9. "Eligible non-assessing unit village"  means  a  village  which  is
  located  wholly  within  a town approved assessing unit and which has in
  effect a local law adopted pursuant  to  subdivision  three  of  section
  fourteen  hundred two of this chapter or is subject to the provisions of
  section 17-1722-a of the village law.
    10. "Eligible split tax district" means (a) a school district  located
  in more than one city or town, where one-fifth or more of the parcels in
  the  first  year  in  the  school  district  are  located in one or more
  approved assessing units, except a village, which have in effect a local
  law adopted pursuant to subdivision  one  of  section  nineteen  hundred
  three  of  this  article, or (b) a village located in more than one town
  and which has adopted the provisions of  subdivision  three  of  section
  fourteen  hundred  two  of  this chapter, where one-fifth or more of the
  parcels in the first year in the village are  located  in  one  or  more
  approved  assessing  units  which  have  in  effect  a local law adopted
  pursuant to subdivision one of section nineteen hundred  three  of  this
  article.
    11. "First year" means the first year in which revaluation assessments
  are  used in determining assessments in an approved assessing unit or in
  an eligible non-assessing unit village.
    12. "Homestead base proportion" means the proportion  of  the  taxable
  assessed  value  of  real  property  in the homestead class to the total
  taxable assessed value of all real property on the base assessment  roll
  of an approved assessing unit or on the part of the base assessment roll
  applicable to a portion of such assessing unit or on the base assessment
  roll  of  an  eligible  non-assessing  unit  village; and beginning with
  assessment  rolls  completed  in   nineteen   hundred   ninety-one   and
  thereafter,  homestead base proportion means this proportion as adjusted
  pursuant to the provisions of subparagraph (iii)  of  paragraph  (a)  of
  subdivision two of section nineteen hundred three of this article.
    13.  (a)  "Homestead  class"  means  (1)  all one, two or three family
  dwelling residential real property, including  such  dwellings  used  in
  part  for  nonresidential  purposes  but  which  are  used primarily for
  residential purposes, and farm dwellings; (2) all other residential real
  property  consisting  of  more  than  three  dwelling  units   held   in
  condominium  form  of  ownership,  provided that, in other than approved
  assessing units which have adopted the provisions  of  section  nineteen
  hundred three of this article prior to April thirtieth, nineteen hundred
  eighty-three, no such dwelling unit previously was on an assessment roll
  as  a  dwelling  unit  in  other than condominium form of ownership, and
  provided further that the governing body of an approved  assessing  unit
  which,  prior  to  April  thirtieth,  nineteen hundred eighty-three, has
  adopted the provisions of section nineteen hundred three of this article
  may by local law adopted after a public hearing  prior  to  the  taxable
  status  date  of  such  assessing  unit  next  occurring  after December
  thirty-first, nineteen hundred  eighty-three,  provided  that  all  such
  property  on  the  assessment  roll  of  such  assessing  unit  on April
  thirtieth, nineteen hundred eighty-three shall not be classified in  the
  homestead  class;  (3)  all  vacant land parcels located in an assessing
  unit which has a zoning law or ordinance in effect, provided  that  such
  parcel  is located in a zone that does not allow a residential use other
  than that described in subparagraph  one  of  this  paragraph,  provided
  further,  that  such parcel does not exceed ten acres; and (4) land used
  in  agricultural  production  which  is  eligible  for  an  agricultural
  assessment  pursuant  to section three hundred five or three hundred six
  of the agriculture and markets law, where the owner  of  such  land  has
  filed  an  annual  application  for an agricultural assessment, and farm
  buildings and structures thereon, as defined  in  subdivision  three  of
  section four hundred eighty-three of this chapter.
    (b)  Notwithstanding  the  provisions  of paragraph (g) of subdivision
  twelve of section one hundred two of this  chapter,  a  mobile  home  or
  trailer  shall  not  constitute a homestead for purposes of this article
  unless it is owner-occupied and separately assessed.
    14. "Implementation roll" means the assessment roll required by law to
  be completed and filed in the second year following the  year  in  which
  the  assessment  roll  upon  which base percentages are to be determined
  pursuant to section nineteen hundred three of this article  is  required
  by law to be completed and filed.
    15.  "Initial percentage" means the taxable assessed value of the real
  property in a class in an approved assessing unit or portion thereof  or
  in  an  eligible  non-assessing  unit  village  divided  by  the taxable
  assessed value of the real property in the approved  assessing  unit  or
  portion  thereof  or  in  the eligible non-assessing unit village on the
  first assessment roll containing the revaluation or update which is  the
  basis for the certification or recertification of such assessing unit as
  an approved assessing unit, except that:
    (a)  in the case of eligible non-assessing unit villages, such initial
  percentage shall be computed from the assessments on the village portion
  of the first town assessment roll containing revaluation assessments and
  used for the levy of village taxes;
    (b) in the case of recertified approved assessing  units  which  adopt
  local laws pursuant to subparagraph (ii) of paragraph (a) of subdivision
  two  of  section  nineteen  hundred  three of this article, such initial
  percentage shall be computed from the assessed valuations on  the  first
  assessment   roll   containing   the  update  which  is  the  basis  for
  recertification as an approved assessing unit; and
    (c) where a base percentage was established  pursuant  to  subdivision
  two   of  section  nineteen  hundred  five  of  this  article,  as  such
  subdivision existed on March thirty-first, nineteen hundred eighty-nine,
  for the roll to which the initial percentage is applicable, the  initial
  percentage shall mean such base percentage.
    16.  "Interim percentage" means the taxable assessed value of the real
  property in a class in an approved assessing unit or portion thereof  or
  in  an  eligible  non-assessing  unit  village  divided  by  the taxable
  assessed value of the real property in the approved  assessing  unit  or
  portion  thereof  or  in  the eligible non-assessing unit village on any
  assessment roll subsequent to the assessment roll to which  the  initial
  percentage is applicable and prior to the implementation roll.
    17.  "Local base proportion" means the base proportions, adjusted base
  proportions or the locally adjusted proportions used  by  the  governing
  body  of  an  approved  assessing  unit,  an eligible non-assessing unit
  village, or a school district  for  the  levy  of  taxes  based  on  the
  assessment roll immediately preceding the implementation roll.
    18.  "Locally  adjusted  homestead  proportion"  means  the proportion
  established by the governing body of an approved assessing  unit  or  an
  eligible   non-assessing   unit  village  for  the  homestead  class  in
  accordance with the provisions of subdivision four of  section  nineteen
  hundred three of this article.
    19.  "Locally-adjusted  non-homestead proportion" means the proportion
  established by the governing body of an approved assessing  unit  or  an
  eligible  non-assessing  unit  village  for  the  non-homestead class in
  accordance with the provisions of subdivision four of  section  nineteen
  hundred three of this article.
    20.  "Market  value survey" means studies completed by the state board
  pursuant to article twelve of this chapter.
    21. "Non-homestead  base  proportion"  means  the  proportion  of  the
  taxable  assessed  value  of real property in the non-homestead class to
  the total taxable assessed value  of  all  real  property  on  the  base
  assessment roll of an approved assessing unit or on the part of the base
  assessment roll applicable to a portion of such assessing unit or on the
  base  assessment  roll  of  an  eligible non-assessing unit village; and
  beginning with assessment rolls completed in nineteen hundred ninety-one
  and thereafter, non-homestead base proportion means this  proportion  as
  adjusted  pursuant  to the provisions of subparagraph (iii) of paragraph
  (a) of subdivision  two  of  section  nineteen  hundred  three  of  this
  article.
    22.  "Non-homestead class" means all real property not included in the
  homestead class.
    23. "Portion" means: (a) the part of an assessing unit included within
  the boundaries of an eligible split tax district or  a  school  district
  which  is wholly contained within an approved assessing unit, other than
  a school district located in a city having a population of  one  hundred
  twenty-five thousand or more inhabitants; (b) the part of a town outside
  of   all   villages  located  therein;  (c)  a  special  district  which
  encompasses the entire assessing unit;  and  (d)  the  entire  assessing
  unit,  with the exception of one or more villages located therein, which
  is a special district or for which any charge is imposed  upon  property
  pursuant  to  the  town  law.  In  the  case of a county assessing unit,
  portion shall also mean each city, village and town located therein.
    24. "Prior assessment" means the assessment on  the  roll  immediately
  preceding the roll for which assessments are to be determined.
    25.  "Recertified approved assessing unit" means an approved assessing
  unit which has been certified by the state board as having completed  an
  update in conformance with the board's rules and regulations.
    26.  "Revaluation  assessment"  means the assessment determined by the
  assessor in accordance with the provisions of subdivision two of section
  three hundred five of this chapter in the first year of a revaluation or
  an update and the assessment so determined by the assessor  for  use  in
  each year thereafter.
    27. "Tax" means for the purposes of this article a charge imposed upon
  real property by or on behalf of a county, city, town, village or school
  district for municipal or school district purposes, but does not include
  a special ad valorem levy or a special assessment unless such special ad
  valorem levy is applicable to all taxable real property within a portion
  as defined in subdivision twenty-three of this section.