Explanation of assessment roll

The assessment roll contains information about properties in New York City, including their characteristics and assessments, taxable assessed value, and exemptions.

The building classification describes the property type. You can review the code descriptions to understand the information in the assessment roll.

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 tax class 1.
• Class 3 includes utility-company equipment.
• Class 4 includes all property that is not in tax classes 1, 2, or 3.

If you have a question about your property’s assessment, please contact the Department of Finance assessor’s office in the borough in which your property is located.

If you are experiencing technical difficulties accessing property information, please contact technical support.