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.
Last modified: February 3, 2019