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 › 1802 - Classification of Real Property in a Special Assessing Unit.

§  1802.  Classification of real property in a special assessing unit.
  1.  All real property, for the purposes of this article,  in  a  special
  assessing unit shall be classified as follows:
Class  one:  (a)  all  one,  two  and  three  family  residential real
property,  including   such   dwellings   used   in   part   for
nonresidential   purposes  but  which  are  used  primarily  for
residential purposes, except such property held  in  cooperative
or  condominium  forms  of  ownership  other  than  (i) property
defined in subparagraphs (b) and (c) of this paragraph and  (ii)
property  which  contains no more than three dwelling units held
in condominium form of ownership and which was classified within
this class on a previous assessment  roll;  and  provided  that,
notwithstanding  the  provisions of paragraph (g) of subdivision
twelve of section one hundred two of this chapter, a mobile home
or a trailer shall not be classified within this class unless it
is owner-occupied and separately assessed; and  (b)  residential
real  property  not  more  than  three stories in height held in
condominium form of ownership, provided that  no  dwelling  unit
therein  previously was on an assessment roll as a dwelling unit
in other than condominium form of ownership; and (c) residential
real property consisting of one family house structures owned by
the occupant, situated on land held in cooperative ownership  by
owner  occupiers,  provided  that; (i) such house structures and
land  constituted  bungalow  colonies  in  existence  prior   to
nineteen hundred forty; and (ii) the land is held in cooperative
ownership  for  the  sole  purpose  of  maintaining  one  family
residences for members own use; and (d) all vacant land  located
within  a  special assessing unit which is a city (i) other than
such land in the borough of Manhattan, provided  that  any  such
vacant  land  which  is  not  zoned residential must be situated
immediately adjacent to property  improved  with  a  residential
structure  as  defined  in  subparagraphs  (a)  and  (b) of this
paragraph, be owned  by  the  same  owner  as  such  immediately
adjacent  residential  property  immediately  prior to and since
January 1, 1989, and have a  total  area  not  exceeding  10,000
square  feet; and (ii) located in the borough of Manhattan north
of or adjacent to the north side of 110th street  provided  such
vacant  land  was classified within this class on the assessment
roll with a taxable status date of January 5, 2008 and the owner
of such land has  entered  into  a  recorded  agreement  with  a
governmental  entity  on  or  before December 31, 2008 requiring
construction of housing affordable to persons or families of low
income in accordance with the provisions of the private  housing
finance  law.  Notwithstanding  the  foregoing, such vacant land
shall be classified according to its use on the assessment  roll
with a taxable status date immediately following commencement of
construction, provided further, that construction pursuant to an
approved  plan  for  affordable  housing shall commence no later
than December 31, 2010; and (e) all vacant land located within a
special assessing unit which is not a city, provided  that  such
vacant  land  which  is  not  zoned residential must be situated
immediately adjacent to real property  defined  in  subparagraph
(a),  (b)  or  (c)  of  this  paragraph and be owned by the same
person or persons who own the  real  property  defined  in  such
subparagraph immediately prior to and since January 1, 2003;
Class two: all other residential real property which is not designated
as  class  one,  except  hotels  and  motels  and  other similar
commercial property;
Class three: utility real property  and  property  subject  to  former
section four hundred seventy of this chapter;
Class  four:  all other real property which is not designated as class
one, class two, or class three.
2. In addition to any  other  requirements  of  law  or  rule  of  the
  commissioner,  the  assessment  roll shall contain a separate column for
  the entry of  the  class  designation  required  by  this  section.  The
  assessor  shall  enter  the appropriate class designation in this column
  for each parcel listed on the assessment roll.
3. The determination of inclusion within  a  class  pursuant  to  this
  section  shall  be  subject  to  administrative  and  judicial review as
  provided by law for the review of assessments.