2023 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.