NY Real Prop Tax L § 1802 (2021)
2021 New York Laws RPT - Real Property Tax Article 18 - 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 realproperty,  including   such   dwellings   used   in   part   fornonresidential   purposes  but  which  are  used  primarily  forresidential purposes, except such property held  in  cooperativeor  condominium  forms  of  ownership  other  than  (i) propertydefined in subparagraphs (b) and (c) of this paragraph and  (ii)property  which  contains no more than three dwelling units heldin condominium form of ownership and which was classified withinthis class on a previous assessment  roll;  and  provided  that,notwithstanding  the  provisions of paragraph (g) of subdivisiontwelve of section one hundred two of this chapter, a mobile homeor a trailer shall not be classified within this class unless itis owner-occupied and separately assessed; and  (b)  residentialreal  property  not  more  than  three stories in height held incondominium form of ownership, provided that  no  dwelling  unittherein  previously was on an assessment roll as a dwelling unitin other than condominium form of ownership; and (c) residentialreal property consisting of one family house structures owned bythe occupant, situated on land held in cooperative ownership  byowner  occupiers,  provided  that; (i) such house structures andland  constituted  bungalow  colonies  in  existence  prior   tonineteen hundred forty; and (ii) the land is held in cooperativeownership  for  the  sole  purpose  of  maintaining  one  familyresidences for members own use; and (d) all vacant land  locatedwithin  a  special assessing unit which is a city (i) other thansuch land in the borough of Manhattan, provided  that  any  suchvacant  land  which  is  not  zoned residential must be situatedimmediately adjacent to property  improved  with  a  residentialstructure  as  defined  in  subparagraphs  (a)  and  (b) of thisparagraph, be owned  by  the  same  owner  as  such  immediatelyadjacent  residential  property  immediately  prior to and sinceJanuary 1, 1989, and have a  total  area  not  exceeding  10,000square  feet; and (ii) located in the borough of Manhattan northof or adjacent to the north side of 110th street  provided  suchvacant  land  was classified within this class on the assessmentroll with a taxable status date of January 5, 2008 and the ownerof such land has  entered  into  a  recorded  agreement  with  agovernmental  entity  on  or  before December 31, 2008 requiringconstruction of housing affordable to persons or families of lowincome in accordance with the provisions of the private  housingfinance  law.  Notwithstanding  the  foregoing, such vacant landshall be classified according to its use on the assessment  rollwith a taxable status date immediately following commencement ofconstruction, provided further, that construction pursuant to anapproved  plan  for  affordable  housing shall commence no laterthan December 31, 2010; and (e) all vacant land located within aspecial assessing unit which is not a city, provided  that  suchvacant  land  which  is  not  zoned residential must be situatedimmediately adjacent to real property  defined  in  subparagraph(a),  (b)  or  (c)  of  this  paragraph and be owned by the sameperson or persons who own the  real  property  defined  in  suchsubparagraph immediately prior to and since January 1, 2003;Class two: all other residential real property which is not designatedas  class  one,  except  hotels  and  motels  and  other similarcommercial property; Class three: utility real property  and  property  subject  to  formersection four hundred seventy of this chapter;Class  four:  all other real property which is not designated as classone, 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.