What is an assessment roll?

 The assessment roll contains information about a property in  New York City, including land, building, assessment, taxable  assessed value, and exemptions, if any.

 What is the Building Class?

 The Building Classification describes the property type. To view  a description of the code, click here.

 What is the Tax Class?

 There are four tax classes.

Class 1 includes most residential properties of up to three units, vacant land zoned for residential use, and most condominiums of not more than three stories.

Class 2 includes all residential property not in Class 1.

Class 3 includes utility-company equipment.

Class 4 includes all property that is not within Classes 1, 2, or 3.

 If you have a question for the Department of Finance regarding  this statement or your property, please click here to Contact  Finance and select the Borough Assessor's Office, in the  borough, in which your property is located.
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