2023 New York Laws › RPT - Real Property Tax › Article 19 - Preservation of Class Share of Taxes Other Than in Special Assessing Units › 1901 - Definitions.

§ 1901. Definitions. 1. "Adjusted homestead base proportion" means the
proportion  certified  by the commissioner for the homestead class prior
to nineteen hundred ninety in accordance with section  nineteen  hundred
five  of  this article or, beginning in nineteen hundred ninety-one, the
proportion certified by the commissioner in accordance with  subdivision
three of section nineteen hundred three of this article.
2.  "Adjusted  non-homestead  base  proportion"  means  the proportion
certified by the commissioner prior to nineteen hundred ninety  for  the
non-homestead  class in accordance with section nineteen hundred five of
this  article  or,  beginning  in  nineteen  hundred   ninety-one,   the
proportion  certified by the commissioner in accordance with subdivision
three of section nineteen hundred three of this article.
3.  "Aggregate  school  district  homestead  proportion"   means   the
proportion  of  the total taxable full valuation of real property in the
homestead class to the total taxable full valuation of all real property
on the current assessment rolls  or  parts  thereof  used  by  a  school
district for the levy of school district taxes.
4.  "Aggregate  school  district  non-homestead  proportion" means the
proportion of the total taxable full valuation of real property  in  the
non-homestead  class  to  the  total  taxable full valuation of all real
property on the current assessment rolls or  parts  thereof  used  by  a
school district for the levy of school district taxes.
5.  "Approved assessing unit" means an assessing unit certified by the
commissioner as having completed a revaluation which is  in  conformance
with the commissioner's rules and regulations or an update.
6. "Base assessment roll" means:
(a)  in  the  case  of  an  assessing  unit  initially certified as an
approved assessing unit on the basis of a revaluation or an update,  the
assessment  roll  completed  in the year immediately preceding the first
year of the revaluation or update which is the basis  for  certification
as an approved assessing unit;
(b)  in  the  case  of  a  recertified  approved  assessing  unit, the
assessment roll completed in the year immediately preceding  the  update
which  is  the  basis for the most recent recertification as an approved
assessing unit or the assessment roll specified in paragraph (a) of this
subdivision; and
(c) in the case of an eligible non-assessing unit village, the village
assessment roll or part of the town assessment roll  used  to  levy  the
village tax in the year immediately preceding the first year.
7.  "Base  year  assessment  roll"  means  the  roll  from  which  the
commissioner selects its samples for  the  purpose  of  a  market  value
survey.
8.  "Current assessment roll" means the assessment roll on which taxes
are to be levied in accordance with the homestead base proportion to  be
computed under section nineteen hundred three of this article.
9.  "Eligible  non-assessing  unit  village"  means a village which is
located wholly within a town approved assessing unit and  which  has  in
effect  a  local  law  adopted  pursuant to subdivision three of section
fourteen hundred two of this chapter or is subject to the provisions  of
section 17-1722-a of the village law.
10.  "Eligible split tax district" means (a) a school district located
in more than one city or town, where one-fifth or more of the parcels in
the first year in the  school  district  are  located  in  one  or  more
approved assessing units, except a village, which have in effect a local
law  adopted  pursuant  to  subdivision  one of section nineteen hundred
three of this article, or (b) a village located in more  than  one  town
and  which  has  adopted  the provisions of subdivision three of section
fourteen hundred two of this chapter, where one-fifth  or  more  of  the

parcels  in  the  first  year  in the village are located in one or more
approved assessing units which  have  in  effect  a  local  law  adopted
pursuant  to  subdivision  one of section nineteen hundred three of this
article.
11. "First year" means the first year in which revaluation assessments
are  used in determining assessments in an approved assessing unit or in
an eligible non-assessing unit village.
12. "Homestead base proportion" means the proportion  of  the  taxable
assessed  value  of  real  property  in the homestead class to the total
taxable assessed value of all real property on the base assessment  roll
of an approved assessing unit or on the part of the base assessment roll
applicable to a portion of such assessing unit or on the base assessment
roll  of  an  eligible  non-assessing  unit  village; and beginning with
assessment  rolls  completed  in   nineteen   hundred   ninety-one   and
thereafter,  homestead base proportion means this proportion as adjusted
pursuant to the provisions of subparagraph (iii)  of  paragraph  (a)  of
subdivision two of section nineteen hundred three of this article.
13.  (a)  "Homestead  class"  means  (1)  all one, two or three family
dwelling residential real property, including  such  dwellings  used  in
part  for  nonresidential  purposes  but  which  are  used primarily for
residential purposes, and farm dwellings; (2) all other residential real
property  consisting  of  more  than  three  dwelling  units   held   in
condominium  form  of  ownership,  provided that, in other than approved
assessing units which have adopted the provisions  of  section  nineteen
hundred three of this article prior to April thirtieth, nineteen hundred
eighty-three, no such dwelling unit previously was on an assessment roll
as  a  dwelling  unit  in  other than condominium form of ownership, and
provided further that the governing body of an approved  assessing  unit
which,  prior  to  April  thirtieth,  nineteen hundred eighty-three, has
adopted the provisions of section nineteen hundred three of this article
may by local law adopted after a public hearing  prior  to  the  taxable
status  date  of  such  assessing  unit  next  occurring  after December
thirty-first, nineteen hundred  eighty-three,  provided  that  all  such
property  on  the  assessment  roll  of  such  assessing  unit  on April
thirtieth, nineteen hundred eighty-three shall not be classified in  the
homestead  class;  (3)  all  vacant land parcels located in an assessing
unit which has a zoning law or ordinance in effect, provided  that  such
parcel  is located in a zone that does not allow a residential use other
than that described in subparagraph  one  of  this  paragraph,  provided
further,  that  such parcel does not exceed ten acres; and (4) land used
in  agricultural  production  which  is  eligible  for  an  agricultural
assessment  pursuant  to section three hundred five or three hundred six
of the agriculture and markets law, where the owner  of  such  land  has
filed  an  annual  application  for an agricultural assessment, and farm
buildings and structures thereon, as defined  in  subdivision  three  of
section four hundred eighty-three of this chapter.
(b)  Notwithstanding  the  provisions  of paragraph (g) of subdivision
twelve of section one hundred two of this  chapter,  a  mobile  home  or
trailer  shall  not  constitute a homestead for purposes of this article
unless it is owner-occupied and separately assessed.
14. "Implementation roll" means the assessment roll required by law to
be completed and filed in the second year following the  year  in  which
the  assessment  roll  upon  which base percentages are to be determined
pursuant to section nineteen hundred three of this article  is  required
by law to be completed and filed.
15.  "Initial percentage" means the taxable assessed value of the real
property in a class in an approved assessing unit or portion thereof  or
in  an  eligible  non-assessing  unit  village  divided  by  the taxable

assessed value of the real property in the approved  assessing  unit  or
portion  thereof  or  in  the eligible non-assessing unit village on the
first assessment roll containing the revaluation or update which is  the
basis for the certification or recertification of such assessing unit as
an approved assessing unit, except that:
(a)  in the case of eligible non-assessing unit villages, such initial
percentage shall be computed from the assessments on the village portion
of the first town assessment roll containing revaluation assessments and
used for the levy of village taxes;
(b) in the case of recertified approved assessing  units  which  adopt
local laws pursuant to subparagraph (ii) of paragraph (a) of subdivision
two  of  section  nineteen  hundred  three of this article, such initial
percentage shall be computed from the assessed valuations on  the  first
assessment   roll   containing   the  update  which  is  the  basis  for
recertification as an approved assessing unit; and
(c) where a base percentage was established  pursuant  to  subdivision
two   of  section  nineteen  hundred  five  of  this  article,  as  such
subdivision existed on March thirty-first, nineteen hundred eighty-nine,
for the roll to which the initial percentage is applicable, the  initial
percentage shall mean such base percentage.
16.  "Interim percentage" means the taxable assessed value of the real
property in a class in an approved assessing unit or portion thereof  or
in  an  eligible  non-assessing  unit  village  divided  by  the taxable
assessed value of the real property in the approved  assessing  unit  or
portion  thereof  or  in  the eligible non-assessing unit village on any
assessment roll subsequent to the assessment roll to which  the  initial
percentage is applicable and prior to the implementation roll.
17.  "Local base proportion" means the base proportions, adjusted base
proportions or the locally adjusted proportions used  by  the  governing
body  of  an  approved  assessing  unit,  an eligible non-assessing unit
village, or a school district  for  the  levy  of  taxes  based  on  the
assessment roll immediately preceding the implementation roll.
18.  "Locally  adjusted  homestead  proportion"  means  the proportion
established by the governing body of an approved assessing  unit  or  an
eligible   non-assessing   unit  village  for  the  homestead  class  in
accordance with the provisions of subdivision four of  section  nineteen
hundred three of this article.
19.  "Locally-adjusted  non-homestead proportion" means the proportion
established by the governing body of an approved assessing  unit  or  an
eligible  non-assessing  unit  village  for  the  non-homestead class in
accordance with the provisions of subdivision four of  section  nineteen
hundred three of this article.
20.  "Market value survey" means studies completed by the commissioner
pursuant to article twelve of this chapter.
21. "Non-homestead  base  proportion"  means  the  proportion  of  the
taxable  assessed  value  of real property in the non-homestead class to
the total taxable assessed value  of  all  real  property  on  the  base
assessment roll of an approved assessing unit or on the part of the base
assessment roll applicable to a portion of such assessing unit or on the
base  assessment  roll  of  an  eligible non-assessing unit village; and
beginning with assessment rolls completed in nineteen hundred ninety-one
and thereafter, non-homestead base proportion means this  proportion  as
adjusted  pursuant  to the provisions of subparagraph (iii) of paragraph
(a) of subdivision  two  of  section  nineteen  hundred  three  of  this
article.
22.  "Non-homestead class" means all real property not included in the
homestead class.
23. "Portion" means: (a) the part of an assessing unit included within
the boundaries of an eligible split tax district or  a  school  district
which  is wholly contained within an approved assessing unit, other than
a school district located in a city having a population of  one  hundred
twenty-five thousand or more inhabitants; (b) the part of a town outside
of   all   villages  located  therein;  (c)  a  special  district  which
encompasses the entire assessing unit;  and  (d)  the  entire  assessing
unit,  with the exception of one or more villages located therein, which
is a special district or for which any charge is imposed  upon  property
pursuant  to  the  town  law.  In  the  case of a county assessing unit,
portion shall also mean each city, village and town located therein.
24. "Prior assessment" means the assessment on  the  roll  immediately
preceding the roll for which assessments are to be determined.
25.  "Recertified approved assessing unit" means an approved assessing
unit which has been certified by the commissioner as having completed an
update in conformance with the commissioner's rules and regulations.
26. "Revaluation assessment" means the assessment  determined  by  the
assessor in accordance with the provisions of subdivision two of section
three hundred five of this chapter in the first year of a revaluation or
an  update  and  the assessment so determined by the assessor for use in
each year thereafter.
27. "Tax" means for the purposes of this article a charge imposed upon
real property by or on behalf of a county, city, town, village or school
district for municipal or school district purposes, but does not include
a special ad valorem levy or a special assessment unless such special ad
valorem levy is applicable to all taxable real property within a portion
as defined in subdivision twenty-three of this section.