2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1 - General Provisions › 502 - Form of Assessment Roll.

§  502.  Form  of  assessment roll. 1. The form of the assessment roll
  shall be prescribed or approved by the commissioner, in accordance  with
  the requirements contained in this section.
2.  Provision  shall  be made with respect to each separately assessed
  parcel of real property for the entry, in appropriate  columns,  of  the
  name  of  the owner, last known owner or reputed owner and a description
  sufficient to identify the same, including the surnames of the  abutting
  property  owners  and the names of the abutting streets or highways, the
  approximate number of  square  feet,  square  rods  or  acres  contained
  therein  or  a  statement  of  the linear dimensions thereof. Separately
  assessed privately owned streets or roads, such as those situated within
  a subdivision, may be described in a single account in the name  of  the
  owner,  last  known  owner  or reputed owner thereof. When a tax map has
  been approved by the commissioner,  reference  to  the  lot,  block  and
  section number or other identification numbers of any parcel on such map
  shall be deemed a sufficient description of such parcel.
3. The assessment roll shall set forth the uniform percentage of value
  applicable  to  the  assessing unit (or in a special assessing unit, the
  uniform percentage of value applicable to the class) pursuant to section
  three hundred five of this chapter, and shall provide for the entry with
  respect to each separately assessed parcel of the assessed valuation  of
  the  land  exclusive  of any improvements, the total assessed valuation,
  and the full value of the parcel. Nothing  herein  shall  be  deemed  to
  require  entry  of  a  land  value  for  real  property  subject  to the
  provisions of article nine-B of the real property law.  Only  the  total
  assessment,  however,  shall  be  subject to judicial review provided by
  article seven of this chapter.
4. Provision shall be made for the entry  of  assessments  of  special
  franchises in a separate part of the roll, together with the name of the
  owner and a description thereof sufficient to identify the same.
5.  Provision shall be made for the entry of assessments of parcels of
  real property wholly exempt from taxation in  a  separate  part  of  the
  roll.  If  a  parcel  of  real property is partially exempt, it shall be
  entered with the taxable property, with  the  amount  of  the  exemption
  shown  in  a separate column. Property exempt from taxation in a limited
  amount shall be entered with the taxable property although the amount of
  the exemption equals the assessed valuation.
6. The form of assessment roll prescribed or approved for use in towns
  shall provide for the entry, in appropriate columns, of the name of  the
  village, if in a village, the number of the school district and the name
  or number of any special district in which special ad valorem levies are
  made  for  district  purposes, in which each parcel of real property and
  each special franchise described on such roll  is  situated,  and  shall
  also  provide  for  the  entry  of  apportionments  of special franchise
  assessments made pursuant to section six hundred sixteen of this chapter
  and appropriate entries  for  parcels  separately  assessed  for  school
  district or special district purposes.
7.  Provision  shall also be made for the entry of the amount of taxes
  levied for county, city or town purposes and the amount of  any  special
  ad  valorem  levies  imposed  for special district purposes against each
  parcel of real property and each special franchise,  together  with  the
  date  of  payment  thereof  and  such  other items and details as may be
  required.
8. Provision shall be made for the entry of the  separate  amounts  of
  real  property  taxes  to be allocated and paid pursuant to section nine
  hundred sixty-seven  of  article  eighteen-B  or  section  nine  hundred
  seventy-p of article eighteen-C of the general municipal law and for the

  assessments of parcels of real property upon which such separate amounts
  of real property taxes are levied.
9. Provision shall be made for the entry of the tax billing address of
  each  separately  assessed  parcel.  For  purposes of this chapter, "tax
  billing address" means the address designated by the owner to which  tax
  bills shall be sent. Such tax billing address may be entered in the form
  of a code.