N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8186-24.1

Current through Register Vol. 46, No. 50, December 11, 2024

Section 8186-24.1 - Definitions

In addition to the definitions set forth in former 9 NYCRR section 186-1.1, as repealed in 1998 and set forth in section 8185-1.1 of this Title and sections 1801 and 1901 of the Real Property Tax Law, when used in this Subpart:

(a) Homestead assessing unit means an approved assessing unit which adopts the provisions of section 1903 of the RPTL pertaining to the homestead base proportion on or before the completion of the 1989 assessment roll.

(b) Large unit means a parcel or economic unit not in the utility class which constitutes:

(1) two percent or more of the total assessed value on the classified roll of a city, town or village homestead assessing unit;

(2) ten percent or more of the total assessed value of a sample class which includes more than 14 parcels on the classified roll of a city, town or village homestead assessing unit; or

(3) eight percent or more of the total assessed value on the classified roll of a village school assessing unit.

(c) Major type of taxable real property or major type means a category of taxable real property designated as follows:

(1) For purposes of the City of New York or a municipality for which the market value survey is conducted upon a portion of the assessment roll of the County of Nassau, each major type corresponds in whole or in part to one of the four real property classes defined in former 9 NYCRR section 190-3.1(e), as repealed in 1998 and set forth in sections 1801 and 1802 of the Real Property Tax Law, as follows:

(i) class 1A, which designates the real property in class one which is not subject to the assessment limitations of section 1805 (1) of the Real Property Tax Law;

(ii) class 1B, which designates the real property in class one which is subject to the assessment limitations of section 1805 (1) of the Real Property Tax Law;

(iii) class 2A, which designates the real property in class 2 which is not subject to the assessment limitations of section 1805 (2) of the Real Property Tax Law;

(iv) class 2B, which designates the real property in class 2 which is subject to the assessment limitations of section 1805 (2) of the Real Property Tax Law;

(v) class 3, which designates all real property in class three; and

(vi) class 4, which designates all real property in class four.

(2) For purposes of any other municipality, each major type corresponds to exactly one of the following:

(i) class A, which designates all residential real property other than apartment, cooperative apartment and condominium, except that for a homestead assessing unit, class A designates the homestead class as defined in former 9 NYCRR section 190-4.1, as repealed in 1998 and set forth in section 1901 of the Real Property Tax Law;

(ii) class B, which designates commercial, apartment, cooperative apartment, condominium and industrial property; except that for a homestead assessing unit, class B designates commercial, apartment, cooperative apartment and industrial property, and condominium and residential property not in class A;

(iii) class C, which designates vacant and farm property; and

(iv) class D, which designates utility real property.

(d) Municipality means a city, a town, or a village homestead assessing unit or a village school assessing unit.

(e) Ordinary class means any survey class other than the utility class.

(f) Portioned municipality means:

(1) a municipality for which the 1989 survey is conducted upon an assessment roll of the County of Nassau; or

(2) a homestead assessing unit.

(g) Residential real property means improved real property used primarily for residential dwelling purposes.

(h) School district segment survey assessing unit means the Town of Geddes, Onondaga County.

(i) Survey class means a major type of taxable real property.

(j) Survey unit means:

(1) for the city of New York, a borough;

(2) for a portioned municipality, a part of the municipality which lies jointly:

(i) within one town, within one village, and within one school district; or

(ii) within one town, within no village, and within one school district; or

(iii) within one city and within one school district; or

(3) for a school district segment survey assessing unit, a part of a city or town which lies within one school district;

(4) the Amityville Union Free School District in the Town of Babylon;

(5) The Wyandanch Union Free School District in the Town of Babylon;

(6) for any other municipality, the entire municipality.

(k) Utility class means a survey class which designates utility real property.

(l) Utility real property means utility real property as defined in former 9 NYCRR section 190-3.1, as repealed in 1998 and set forth in section 1801 of the Real Property Tax Law; provided that, except for the City of New York or a municipality for which the market value survey is conducted upon a portion of the assessment roll of the County of Nassau, utility real property also means railroad real property as defined in section 489-b (3) or section 489-bb (3) of the Real Property Tax Law which is not partially exempt from taxation pursuant to section 489-d or 489-dd of that law.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8186-24.1