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  state  board, 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.