NY Real Prop Tax L § 502 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 502 - Form of Assessment Roll.

§  502.  Form  of  assessment roll. 1. The form of the assessment roll   shall be prescribed or approved by the commissioner, in accordance  with   the requirements contained in this section.2.  Provision  shall  be made with respect to each separately assessed   parcel of real property for the entry, in appropriate  columns,  of  the   name  of  the owner, last known owner or reputed owner and a description   sufficient to identify the same, including the surnames of the  abutting   property  owners  and the names of the abutting streets or highways, the   approximate number of  square  feet,  square  rods  or  acres  contained   therein  or  a  statement  of  the linear dimensions thereof. Separately   assessed privately owned streets or roads, such as those situated within   a subdivision, may be described in a single account in the name  of  the   owner,  last  known  owner  or reputed owner thereof. When a tax map has   been approved by the commissioner,  reference  to  the  lot,  block  and   section number or other identification numbers of any parcel on such map   shall be deemed a sufficient description of such parcel.3. The assessment roll shall set forth the uniform percentage of value   applicable  to  the  assessing unit (or in a special assessing unit, the   uniform percentage of value applicable to the class) pursuant to section   three hundred five of this chapter, and shall provide for the entry with   respect to each separately assessed parcel of the assessed valuation  of   the  land  exclusive  of any improvements, the total assessed valuation,   and the full value of the parcel. Nothing  herein  shall  be  deemed  to   require  entry  of  a  land  value  for  real  property  subject  to the   provisions of article nine-B of the real property law.  Only  the  total   assessment,  however,  shall  be  subject to judicial review provided by   article seven of this chapter.4. Provision shall be made for the entry  of  assessments  of  special   franchises in a separate part of the roll, together with the name of the   owner and a description thereof sufficient to identify the same.5.  Provision shall be made for the entry of assessments of parcels of   real property wholly exempt from taxation in  a  separate  part  of  the   roll.  If  a  parcel  of  real property is partially exempt, it shall be   entered with the taxable property, with  the  amount  of  the  exemption   shown  in  a separate column. Property exempt from taxation in a limited   amount shall be entered with the taxable property although the amount of   the exemption equals the assessed valuation.6. The form of assessment roll prescribed or approved for use in towns   shall provide for the entry, in appropriate columns, of the name of  the   village, if in a village, the number of the school district and the name   or number of any special district in which special ad valorem levies are   made  for  district  purposes, in which each parcel of real property and   each special franchise described on such roll  is  situated,  and  shall   also  provide  for  the  entry  of  apportionments  of special franchise   assessments made pursuant to section six hundred sixteen of this chapter   and appropriate entries  for  parcels  separately  assessed  for  school   district or special district purposes.7.  Provision  shall also be made for the entry of the amount of taxes   levied for county, city or town purposes and the amount of  any  special   ad  valorem  levies  imposed  for special district purposes against each   parcel of real property and each special franchise,  together  with  the   date  of  payment  thereof  and  such  other items and details as may be   required.8. Provision shall be made for the entry of the  separate  amounts  of   real  property  taxes  to be allocated and paid pursuant to section nine   hundred sixty-seven  of  article  eighteen-B  or  section  nine  hundred   seventy-p of article eighteen-C of the general municipal law and for the    assessments of parcels of real property upon which such separate amounts   of real property taxes are levied.9. Provision shall be made for the entry of the tax billing address of   each  separately  assessed  parcel.  For  purposes of this chapter, "tax   billing address" means the address designated by the owner to which  tax   bills shall be sent. Such tax billing address may be entered in the form   of a code.