NY Real Prop Tax L § 522 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1-A - Administrative Review of Assessments 522 - Definitions.

§ 522. Definitions. When used in this title:   1. "Approved assessing unit" shall mean an assessing unit certified by the  commissioner,  pursuant  to  section  nineteen  hundred two of this chapter, as having completed a revaluation which is in conformance  with the commissioner's rules promulgated pursuant to section fifteen hundred seventy of this chapter.   2.  "Assessed  valuation"  or "assessed value" means the determination made by assessors of the  valuation  of  real  property,  including  the valuation of exempt real property.   3. "Class designation" shall mean:  (a)  in  an  assessing  unit  other than a special assessing unit, the determination, pursuant  to  section  nineteen  hundred  three  of  this chapter, of whether real property is included in the homestead class; or  (b)  in  a  special  assessing  unit,  the  determination, pursuant to section eighteen hundred two of this chapter, of whether  real  property is included in class one, two, three or four.   4.  "Excessive  assessment"  or an assessment which is excessive shall mean and include:  (a) an entry on an assessment roll of the assessed valuation  of  real property which exceeds the full value of real property; or  (b)  an  entry on an assessment roll of the taxable assessed valuation of real property which is excessive because the real property failed  to receive  all  or  a  portion  of  a  partial exemption to which the real property or owner thereof is entitled pursuant to  the  law  authorizing the partial exemption; or  (c) an entry on the assessment roll of an approved assessing unit of a transition  assessment which is excessive because of a failure to comply with the provisions of section nineteen hundred four of this chapter; or  (d) an entry on the assessment roll of a  special  assessing  unit  of assessed  valuation,  an  actual assessment or transition assessment for real property which is excessive because of a failure to comply with the limitations on increases in assessed value set forth in section eighteen hundred five of this chapter.   5. "Local government" shall mean, unless otherwise expressly stated or unless the context otherwise requires, a county, city or town  with  the power to assess real property for the purpose of taxation.   6.  "Misclassification"  or real property which is misclassified shall mean and include:  (a) an entry on an assessment roll of an incorrect class  designation; or  (b)  an entry on the assessment roll of an assessing unit other than a special assessing unit of  a  class  designation  which  results  in  an incorrect  allocation of a parcel's assessed valuation between homestead real property and the remainder of the parcel; or  (c) an entry on the assessment roll of a special assessing unit  of  a class designation which results in an incorrect allocation of a parcel's assessed valuation between two or more classes.   7.  "Special  assessing  unit"  shall  mean  an  assessing unit with a population of one million or more.   8. "Taxable assessed valuation" or "taxable assessed value" means  the assessed valuation of real property less partial exemptions.   9.  "Unequal  assessment" or an assessment which is unequal shall mean and include:  (a) an entry on the assessment roll of an assessing unit other than  a special  assessing unit of the assessed valuation of real property which is made at a higher proportionate valuation than the assessed  valuation of other real property on the same roll by the same officers; or  (b) an entry on the assessment roll of a special assessing unit of the assessed   valuation  of  real  property  which  is  made  at  a  higher proportionate valuation  than  the  assessed  valuation  of  other  real property in the same class on the same roll by the same officer; or  (c)  an  entry on an assessment roll of the assessed valuation of real property improved by a one, two or three family residence which is  made at  either a higher proportion of full value than the assessed valuation of other residential property on the same roll by the same  officers  or at  a higher proportion of full value than the assessed valuation of all real property on the same roll by the same officers.   10. "Unlawful assessment" or an assessment  which  is  unlawful  shall mean and include:  (a)  an  entry  on  the  taxable portion of the assessment roll of the assessed valuation of real property which, except for the provisions  of section  four  hundred  ninety  of  this  chapter, is wholly exempt from taxation; or  (b) an entry on an assessment roll of the assessed valuation  of  real property which is entirely outside the boundaries of the assessing unit, the  school  district or the special district in which the real property is designated as being located; or  (c) an entry on an assessment roll of the assessed valuation  of  real property which cannot be identified from the assessment roll description or tax map land parcel number on the assessment roll; or  (d)  an  entry of assessed valuation of real property on an assessment roll which has been made by a person or body without  the  authority  to make such entry; or  (e)  an  entry  of  assessed  valuation of the special franchise on an assessment roll which exceeds the final assessment thereof as determined by the commissioner.