Four-Class Property Classification

N.Y. Real Property Tax Law § 1802

Nassau County is a special assessing unit under RPTL Article 18 (an assessing unit with a population of one million or more, per § 1801), where § 1802 classifies all real property into four classes: Class one (one-, two- and three-family residential), Class two (all other residential, excluding hotels, motels and similar commercial property), Class three (utility real property and property formerly subject to § 470), and Class four (all other property not in classes one, two or three). Each parcel's class designation is entered in a separate column of the assessment roll, and the determination of inclusion within a class is subject to administrative and judicial review as provided by law for the review of assessments. (Class shares and tax rates that flow from these classes are governed by other Article 18 provisions, not § 1802 itself.)