1802

1. All real property, for the purposes of this article, in a special assessing unit shall be classified as follows:\nClass one: (a) all one, two and three family residential real\nproperty, including such dwellings used in part for\nnonresidential purposes but which are used primarily for\nresidential purposes, except such property held in cooperative\nor condominium forms of ownership other than (i) property\ndefined in subparagraphs (b) and (c) of this paragraph and (ii)\nproperty which contains no more than three dwelling units held\nin condominium form of ownership and which was classified within\nthis class on a previous assessment roll; and provided that,\nnotwithstanding the provisions of paragraph (g) of subdivision\ntwelve of section one hundred two of this chapter, a mobile home\nor a trailer shall not be classified within this class unless it\nis owner-occupied and separately assessed; and (b) residential\nreal property not more than three stories in height held in\ncondominium form of ownership, provided that no dwelling unit\ntherein previously was on an assessment roll as a dwelling unit\nin other

\nreal property not more than three stories in height held in\ncondominium form of ownership, provided that no dwelling unit\ntherein previously was on an assessment roll as a dwelling unit\nin other than condominium form of ownership; and (c) residential\nreal property consisting of one family house structures owned by\nthe occupant, situated on land held in cooperative ownership by\nowner occupiers, provided that; (i) such house structures and\nland constituted bungalow colonies in existence prior to\nnineteen hundred forty; and (ii) the land is held in cooperative\nownership for the sole purpose of maintaining one family\nresidences for members own use; and (d) all vacant land located\nwithin a special assessing unit which is a city (i) other than\nsuch land in the borough of Manhattan, provided that any such\nvacant land which is not zoned residential must be situated\nimmediately adjacent to property improved with a residential\nstructure as defined in subparagraphs (a) and (b) of this\nparagraph, be owned by the same owner as such immediately\nadjacent residential property immediately prior to and since\nJanuary 1, 1989, and have a total area not exceeding 10,000\nsquare

) of this\nparagraph, be owned by the same owner as such immediately\nadjacent residential property immediately prior to and since\nJanuary 1, 1989, and have a total area not exceeding 10,000\nsquare feet; and (ii) located in the borough of Manhattan north\nof or adjacent to the north side of 110th street provided such\nvacant land was classified within this class on the assessment\nroll with a taxable status date of January 5, 2008 and the owner\nof such land has entered into a recorded agreement with a\ngovernmental entity on or before December 31, 2008 requiring\nconstruction of housing affordable to persons or families of low\nincome in accordance with the provisions of the private housing\nfinance law. Notwithstanding the foregoing, such vacant land\nshall be classified according to its use on the assessment roll\nwith a taxable status date immediately following commencement of\nconstruction, provided further, that construction pursuant to an\napproved plan for affordable housing shall commence no later\nthan December 31, 2010; and (e) all vacant land located within a\nspecial assessing unit which is not a city, provided that such\nvacant land which is not zoned residential

g shall commence no later\nthan December 31, 2010; and (e) all vacant land located within a\nspecial assessing unit which is not a city, provided that such\nvacant land which is not zoned residential must be situated\nimmediately adjacent to real property defined in subparagraph\n(a), (b) or (c) of this paragraph and be owned by the same\nperson or persons who own the real property defined in such\nsubparagraph immediately prior to and since January 1, 2003;\nClass two: all other residential real property which is not designated\nas class one, except hotels and motels and other similar\ncommercial property;\nClass three: utility real property and property subject to former\nsection four hundred seventy of this chapter;\nClass four: all other real property which is not designated as class\none, class two, or class three.\n2. 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.\n3.

te 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.\n3. 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.