2023 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.