NY Real Prop Tax L § 1901 (2021)
2021 New York Laws RPT - Real Property Tax Article 19 - Preservation of Class Share of Taxes Other Than in Special Assessing Units 1901 - Definitions.

§ 1901. Definitions. 1. "Adjusted homestead base proportion" means the proportion  certified  by the commissioner 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 commissioner 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 commissioner 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 commissioner 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 commissioner as having completed a revaluation which is  in  conformance with the commissioner'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 commissioner 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 commissioner 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 commissioner as having completed an update in conformance with the commissioner'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.