NY Real Prop Tax L § 1801 (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 1801 - Definitions.

§  1801.  Definitions. (a) "Special assessing unit" means an assessing unit with a population of one million or more.  (b) "Residential real property"  means  improved  real  property  used primarily for residential dwelling purposes including farm dwellings.  (c) "Utility real property" for the purposes of this article means the real property, including special franchises, of persons and corporations subject  to  the  supervision of the state department of public service, the state department of transportation, or any other  regulatory  agency of  the  state  or  federal government, used in the generation, storage, transmission, distribution or sale of gas,  electricity,  steam,  water, refrigeration,   cable   television,  telephone  or  telegraph  service, delivered through  mains,  pipes,  cables,  lines  or  wires,  provided, however,  that  "utility  real  property" shall not include the types of real property, property or land described in paragraph  (a)  or  (b)  of subdivision  twelve  of section one hundred two of this chapter owned by such persons and corporations.  (d) "Portion" means the part of a special  assessing  unit,  except  a county included within a city, included within the boundaries of a city, village which has adopted the provisions of subdivision three of section fourteen  hundred two of this chapter, town, town excluding all villages therein, school district, or a special  district  which  encompasses  an entire  special  assessing unit with the exception of one or more entire cities or villages.  (e) "Class" means any of the classes defined  in  subdivision  one  of section eighteen hundred two of this article.  (f)  "Base  proportion" means either: (1) for a special assessing unit which is not a city, the proportion of the  taxable  assessed  value  of real property which each class constituted of the total taxable assessed value  of  all  real  property  as  entered on the final assessment roll completed and filed in calendar year nineteen hundred eighty-one of such special assessing unit or on the part of that assessment roll applicable to a portion of the special assessing unit, except  that  for  town  and county  special districts not included within the definition of portion, the applicable roll shall be that  which  was  completed  and  filed  in calendar  year  two  thousand  one,  or (2) for a special assessing unit which is a city, the proportion of the taxable assessed  value  of  real property  which  each  class  constituted  of the total taxable assessed value of all real property as  entered  on  the  final  assessment  roll completed  and  filed in calendar year nineteen hundred eighty-four, and as adjusted to  account  for  properties  exempted  under  section  four hundred  fifty-eight  of  this chapter to the extent such properties are taxable for education purposes,  provided,  however,  that  the  taxable assessed  value  of  real  property  subject  to a transition assessment pursuant to subdivision three of section eighteen hundred five  of  this article shall be determined from the lesser of the transition assessment or actual assessment.  (g)   "Adjusted   proportion"  means  any  proportion  established  in accordance with subdivision two of section  eighteen  hundred  three  of this article.  (h)  "Adjusted  base  proportion"  means any proportion established in accordance with section eighteen hundred three-a of this article.  (i) "Market value survey" means studies completed by the  commissioner pursuant to article twelve or twelve-A of this chapter.  (j) "Tax" means for the purposes of this article a charge imposed upon real  property by or on behalf of a county, city, town, village, town or county special district, or school  district  for  municipal  or  school district  purposes.  For  purposes  of  this  article,  a county special assessment levied in a zone of assessment pursuant to subdivision  three  of  section  four  of chapter six hundred eighty-five of the laws of two thousand three shall be considered a tax.  (k)  "Local  base proportion" means the adjusted proportion determined by the legislative body of a special assessing unit for each  class  and for  each  class  within each portion included within its boundaries for assessment rolls completed in nineteen hundred ninety.  (l) "Zone of assessment" shall, for purposes of  a  special  assessing unit  that is not a city, have the meaning set forth in paragraph (f) of subdivision one of section four of chapter six  hundred  eighty-five  of the laws of two thousand three.