The number "0" has been reserved to fill in the coding structure where description of a property is inadequate to assign a code at the division level, subdivision level or where it was not necessary to establish a subdivision level. 911 - Forest Land Under Section 480 of the Real Property Tax Law, 912 - Forest Land Under Section 480-a of the Real Property Tax Law, 931 - State Owned Land (Forest Preserve) in the Adirondack or Catskill Parks Taxable Under Section 532-a of the Real Property Tax Law, 932 - State Owned Land Other Than Forest Preserve Covered Under Section 532-b, c, d, e, f, or g of the Real Property Tax Law, 940 - Reforested Land and Other Related Conservation Purposes, 941 - State Owned Reforested Land Taxable Under Sections 534 and 536 of the Real Property Tax Law, 950 - Hudson River and Black River Regulating District Land, 961 - State Owned Public Parks, Recreation Areas, and Other Multiple Uses, 962 - County Owned Public Parks and Recreation Areas, 963 - City/Town/Village Public Parks and Recreation Areas, 971 - Wetlands, Either Privately or Governmentally Owned, Subject to Specific Restrictions as to Use, 972 - Land Under Water, Either Privately or Governmentally Owned (other than residential - more properly classified as code 315), 980 - Taxable State Owned Conservation Easements, 990 - Other Taxable State Land Assessments, 991 - Adirondack Park Aggregate Additional Assessments (Real Property Tax Law, Section 542(3)), 992 - Hudson River-Black River Regulating District Aggregate Additional Assessments (Environmental Conservation Law, Section 15-2115), 993 - Transition Assessments for Taxable State Owned Land (Real Property Tax Law, Section 545), 994 - Transition Assessments for Exempt State Owned Land (Real Property Tax Law, Section 545). 600 - Community Services - Property used for the well being of the community. 512 - Motion Picture Theaters (excludes drive-in theaters), 514 - Auditoriums, Exhibition and Exposition Halls, 515 - Radio, T.V. Please make the necessary changes now, as you update your assessment roll. To learn if Liberty Tax® schools are available in your immediate area, or to register for tax classes â¦ 483 - Converted ResidenceA building usually located in a residential area, which has been partially converted or adapted for office space (e.g., a doctor's or dentist's office with an apartment upstairs). Liberty Tax® income tax preparation courses are not only tuition-free, but are taught by trusted tax course instructors across the country, including at locations near you. Training The Educational Services unit at the Office of Real Property Tax Services administers the New York State Assessment Certification Program for: County Directors, Assessors, Real Property Appraisers, and Candidates for Assessorâ¦ 311 - Residential Vacant LandVacant lots or acreage located in areas. Primary use is residential. 400 - Commercial - Property used for the sale of goods and/or services. 841 - Motor VehicleLand used in the provision of transportation services by motor vehicles (e.g., bus terminals, taxicab garages, truck terminals and warehouses, etc.). (See code 270 for individual mobile homes.). The improvement reflects the framework or outer structure of a building without any interior finish. The median property tax in New York is $3,755.00 per year for a home worth the median value of $306,000.00. 437 - Parking GarageUsually a multistory structure with elevators and/or ramps, used mainly for car storage. Use any or all of the filters below to find a class that interests you. This program is designed for students new to tax â¦ 451 - Regional Shopping CentersMulti occupant facilities with ten or more stores, usually featuring a large department store or two, and ample paved parking. A0 Cape Cod 2. W - Property not held in any of these forms of ownership but having water frontage requires a "W" to signify the presence of water frontage. 312 - Residential Land Including a Small Improvement (not used for living accommodations)Includes a private garage on a parcel of land separate from the residence. 350 - Urban Renewal or Slum ClearanceVacant lots or acreage undergoing urban renewal or slum clearance; improvements must be abandoned. A condominium located in a two-story building with eight units and no water frontage, would be coded as 411-C. A single-family townhouse held in condominium from of ownership and with water frontage would be classified as a 210-D. 581 - CampsUsed by groups of children and/or adults. 522 - RacetracksUsed for auto, horse, motorcycle, go-cart, or drag racing. Our fall classroom courses include a bonus 2 weeks of applied learning. Tax â¦ 417 - Camps, Cottages, BungalowsUsually rented on a seasonal basis. 416 - Mobile Home Parks (trailer parks, trailer courts)The mobile homes are usually owner occupied but the land and facilities are rented or leased. There are nine waterfront/ownership codes: Property not held in any of these forms of ownership that does not have water frontage requires no waterfront/ownership code. 560 - Improved BeachesImprovements include bath houses, parking facilities, etc. Usually found when an operating farm is made up of a number of contiguous parcels. 438 - Parking LotA commercial open parking lot for motor vehicles. Rates are set annually by the New York City Council, usually in November. Does not include public highways, bridges, tunnels, subways and property used in the maintenance (except by persons providing transportation services), manufacture and sale of motor vehicles. A7 Mansion Type 9. 653 - Parking LotsOwned by any governmental jurisdiction; includes land and appurtenant structures such as open single level lots as well as multilevel parking garages. Welcome to the NYC Department of Finance's Property Tax Public Access web portal, your resource for information about New York City property taxes. A Recreation and Entertainment facility that cannot be classified at a division level, should be coded "500" (category). The FY 2019 Budget created a new Charitable Gifts Trust Fund in the joint custody of the New York State Commissioner of Taxation and Finance and the State Comptroller to accept donations for the purposes of improving health care and public education in New York State. We apologize for the inconvenience. Prior to that you may find only a very small number of states with classes scheduled. 712 - High Tech. Sign up online or download and mail in your application. 546 - Other Indoor SportsTennis courts, archery ranges, billiard centers, etc. The tax classifications are: Class 1: Most residential property â¦ A need exists for a field which can describe land having any significant water frontage and/or special forms of ownership, such as association, condominium, cooperative and time share. 831 - TelephoneTelephone and telecommunications land, buildings, towers, antennae, etc., except cellular telephone towers - see 837, 834 - Television other than Community Antenna Television. 240 - Rural Residence with AcreageA year-round residence with 10 or more acres of land; it may have up to three year-round dwelling units. The type of property you own determines your class and how property value is assessed. They may be found in various types of construction, ranging from single detached units to high-rise buildings to extended docking complexes. A3 Large Suburban Residence 5. A6 Summer Cottages/Mobile Homes/Trailers 8. 283 - Residence with Incidental Commercial UseA residence which has been partially converted or adapted for commercial use (e.g. 183 - Aquatic: oysterlands, fish and aquatic plants. In Public Access, you can: Look up information about a property, including its tax class â¦ 111 - Poultry and Poultry Products: eggs, chickens, turkeys, ducks and geese, 112 - Dairy Products: milk, butter and cheese. However, if such building is used principally by tenants leasing space therein, the parcel should be coded as commercial. This following property classification code changes will be established beginning with the 2004 assessment roll. A4 City Residence 6. Accessory apartments are usually contained within or added to the principle residence and are often occupied by immediate family members. Class 1 residences are taxed at a rate of 20.919% of the assessed value, while Class 2 properties are charged a rate of 12.612%, according to the New York City Department of Finance â¦ 160 - Other FruitsStrawberries, raspberries, dewberries, currants, etc. This advanced class enables students to master topics surrounding advanced depreciation, bonds, stock equity, capital transactions, dividends and investments, subsidiary ledgers, liabilities, and taxes. Search Search Home Data. It demonstrates how to decide what code to use when a property is either clearly described or inadequately described. 853 - Sewage Treatment and Water Pollution Control. If the above townhouse were owned in fee simple in an association, it would be coded 210-B. 715 - Heavy Manufacturing and ProcessingThese are large area structures design and built for production. This class is canceled. 482 - Downtown Row Type (detached)The same type of use as in code 481, above, but this is a separate structure without party walls. A parcel including an office building on land located adjacent to or near an automobile assembly plant and used principally by the automobile manufacturer for its own offices should be coded as industrial under the appropriate division below. Waterfront/Property Ownership Codes: What are they and how are they used? 454 - Large Retail Food StoresThese facilities usually belong to a chain and sell food and sundry items (e.g., Price Chopper, Hannaford, Topps, Wegmans, P&C, Big M, etc.). 614 - Special Schools and InstitutionsUsed for the physically or mentally impaired. 215 - One Family Year-Round Residence with Accessory ApartmentA one family, year round residence with a secondary self contained dwelling unit. Tax classes each pay a different share of property tax in New York City. 556 - Ice or Roller Skating Rinks (may be covered). A fairground should be coded "531" (subdivision). Also, an office building used principally by an industrial concern but located remote from its manufacturing plant should be coded as commercial rather than industrial (e.g., office buildings in Manhattan occupied principally by industrial companies whose manufacturing activities are located elsewhere throughout the country). 872 - Electric SubStationElectric Power Generation FacilitiesIncludes all land and facilities associated with electric generating stations, i.e. Class 1: Most residential property of up to three units (family homes and small stores or offices with one or two apartments attached), and most condominiums that are not more than three storiesâ¦ Skip to Main Content Sign In. Does not include a small garage where space is being rented out (see code 439). The â¦ 662 - Police and Fire Protection, Electrical SignalEquipment and Other Facilities for Fire, Police, Civil Defense, etc. And with work from home on the rise, our virtual income tax â¦ In fact, many New York counties (outside of New York Cityâ¦ 441 - Fuel Storage and Distribution FacilitiesFacility for fuel storage and distribution including gasoline, oil, liquid petroleum bottled gas, natural gas, and coal. The tax rates are listed below. A2 One Story (Permanent Living Quarters) 4. The New York State Office of Real Property Services has developed a simple and uniform classification system to be used in assessment administration in New York State. 443 - Grain and Feed Elevators, Mixers, Sales Outlets. 552 - Public Golf CoursesMay include other associated sports facilities and/or dining facilities. WATERFRONT/PROPERTY OWNERSHIP CODES : What are they and how are they used? Class 3, which includes utilities' capital, is ambiguously under-reported in the published tax â¦ 323 - Other Rural Vacant LandsWaste lands, sand dunes, salt marshes, swamps, rocky areas, and woods and brush of noncommercial tree species not associated with forest lands. Depending on the tax class, market values are â¦ 439 - Small Parking GarageA garage with two or more stalls, usually found in a residential area, being rented for parking. An amusement facility that is not a fairground, amusement park, game farm, or a social organization should be coded "530" (division). 485 - One Story Small Structure - Multi occupantUsually partitioned for two or more occupants, such as a liquor store, drug store, and a laundromat; limited parking on site. 553 - Private Golf Country ClubsIncludes those with other sports and dining facilities. 500 - Recreation & Entertainment - Property used by groups for recreation, amusement, or entertainment. Sign up online or download and mail in your application. A piece of land best suited for improvement for residential or seasonal purpose with significant water frontage would be classified as a 311-W. HOW TO LOCATE THE PROPER PROPERTY TYPE CLASSIFICATION CODE. Property Tax And Assessment Administration Property Tax And Assessment Administration. Counties in New York collect an average of 1.23% of a property's assesed fair market value as property tax per year.. New York has one of the highest average property tax rates in the country, with only three states levying higher property taxes. Under the Senior Citizens Homeownersâ Exemption (SCHE), â¦ 681 - Cultural FacilitiesMuseums, art galleries, etc. The assessed value of a class 2 property with 10 units or less, cannot increase by more than: 8% per year, or. How to Locate the Proper Property Type Classification Code, Wild, Forested, Conservation Lands and Public Parks, Waterfront Land Including a Small Improvement (not used for living accommodations), Gasoline, Fuel, Oil, Liquid Petroleum Storage and/or Distribution. 281 - Multiple ResidencesMore than one residential dwelling on one parcel of land. 322 - Residential Vacant Land Over 10 AcresLocated in rural areas. 534 - Social OrganizationsElks, Moose, Eagles, and Veterans' Posts, etc., whose primary purpose is social activities for members. 200 - Residential - Property used for human habitation. 480 - Multiple Use or Multi-purposeA building readily adaptable, with little physical change, for more than one use or purpose. 352 - Shell Building - CommercialVacant land with a commercial building envelope. In New York City, property tax rates are actually fairly low. 184 - Livestock: deer, moose, llamas, buffalo, etc. 582 - Camping FacilitiesImproved areas/parks with accommodations for tents, campers or travel trailers or RV's. 580 - Camps, Camping Facilities and Resorts. State law limits how much the assessed value of class 2A and 2B buildings in New York City can rise each year â no more than 8% from the year prior, or 30% over five years. 836 - Telephone Outside PlantPoles, wires, cable, etc. Please make the necessary changes now, as you update your assessment roll. 300 - Vacant Land - Property that is not in use, is in temporary use, or lacks permanent improvement. 453 - Large Retail OutletsThese facilities are usually complemented by a large supermarket and have ample parking (e.g., Ames, Wal-Mart, etc.). 351 - Shell Building - ResidentialVacant land with a residential building envelope. Property tax âloansharkingâ will cause middle class to flee NYC, lawmakers say Earn extra money by becoming a registered tax preparer or learn to prepare taxes for personal use. 100 - Agricultural - Property used for the production of crops or livestock. If you have questions or comments related to the use of this manual, please contact your Customer Services Team or the ORPTS. 612 - SchoolsGeneral, elementary and secondary. 511 - Legitimate TheatersUsed primarily for live presentations of the performing arts (opera, drama, musicals, symphonies, ballet, etc.). Each classâs portion of property tax is called its âclass shareâ. The Department of Finance (DOF) determines your property's tax classification based on requirements set out in New York State Real Property Tax Law. 440 - Storage, warehouse and distribution facilities. 423 - Snack Bars, Drive-Ins, Ice Cream BarsUsually seasonal, with window and/or car service, possibly limited counter service (e.g., A&W Root Beer, Tastee Freeze Ice Cream, etc.). They feature high ceilings and open construction which allows for good workflow. 241 - Primary residential, also used in agricultural production. and Motion Picture Studios, 521 - Stadiums, Arenas, Armories, Field Houses. 800 - Public Services - Property used to provide services to the general public. About. 421 - RestaurantsFacilities which serve full course meals with or without legal beverages. Note: The Tax Practitioner Institute classes are only scheduled at certain times of the year.Classes are normally scheduled by July each year. 210 - One Family Year-Round ResidenceA one family dwelling constructed for year-round occupancy (adequate insulation, heating, etc.). 280 - Residential - Multi-Purpose/Multi-Structure. Prerequisite: NoneCourse type: Continuing educationMore information: Sales Data Management. Prerequisite: Cost, Market, and Income ComponentCourse type: Basic certification requirement for agricultural municipalitiesMore information: Introduction to Farm Appraisal, Prerequisite: NoneCourse type: Basic certification requirement offered by other professional organizationsMore information: Cost, Market, and Income Approach to Value, Prerequisite: NoneCourse type: Basic certification requirement offered by other Professional organizationsMore information: Ethics Component, Prerequisite: NoneCourse type: Continuing educationMore information: Introduction to RPS Version 4, Prerequisite: Current RPSV4 userCourse type: Continuing educationMore information: See Introduction to RPS Version 4 and RPS V4 Custom Reports, Prerequisite: Current RPSV4 userCourse type: Continuing educationMore information: RPS V4 Custom Reports, Prerequisite: Intro to RPSV4, Fundamentals of Mass Appraisal, experience with RPSV4 Custom Reports and ExcelCourse type: Continuing educationMore information: RPS V4 Valuation and Analysis, Prerequisite: Current RPSV4 userCourse type: Continuing Education, Prerequisite: Cost, Market, and Income Component and Fundamentals of Mass AppraisalCourse type: Continuing educationMore information: Field Review: Residential and Commercial, Prerequisite: Commercial Data Collection and Intro to RPS V4 Valuation and AnalysisCourse type: Continuing educationMore information: RPS V4 Commercial Valuation. 740 - Industrial Product PipelinesPipelines used by nonutility companies, and not in Special Franchise. 842 - Ceiling RailroadReal property for which the State Board establishes the maximum taxable assessed value. 652 - Office BuildingOwned by any governmental jurisdiction; includes associated land. 330 - Vacant Land Located in Commercial Areas, 331 - Commercial Vacant Land with Minor Improvements, 340 - Vacant Land Located in Industrial Areas, 341 - Industrial Vacant Land with Minor Improvements. residence with small office in basement). successful completion of exam is required, successful completion of exam is required, two or more weeks of training are required to fulfill this requirement, multiple courses are required to meet this component, three days (you must attend all three days), preference given to those involved in a current year reassessment, preference may be given to those involved in a current year reassessment, available within the ORPTS (SLMS) Training Portal, accessible through the, If you do not have an Online Assessment Community account, see, self-enroll at any time in the Training Portal: search. 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