2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1 - General Provisions › 701 - Definitions.

§ 701. 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 and regulations.
2.  "Assessed  valuation"  or "assessed value" means the determination
made by assessors or the board of assessment review 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. "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 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.
6. "Special assessing unit"  shall  mean  an  assessing  unit  with  a
population of one million or more.
7.  "Taxable assessed valuation" or "taxable assessed value" means the
assessed valuation of real property less partial exemptions.
8. "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.
9. "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  a special franchise on an
assessment roll which exceeds the final assessment thereof as determined
by the commissioner.