§ 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.