2012 New York Consolidated Laws
RPT - Real Property Tax
Article 18 - (1801 - 1806) PRESERVATION OF CLASS SHARE OF TAXES IN MUNICIPAL CORPORATIONS EXCEPT COUNTIES WITHIN A CITY, INCLUDED WITHIN THE BOUNDARIES OF A SPECIAL A
1802 - Classification of real property in a special assessing unit.

 
    §  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.