Explanation  of 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.

The Building Classification describes the property type. Click on the following link to access the code descriptions.

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 the link to Contact a DOF Assessor's Office in the borough in which your property is located.

If you are experiencing technical difficulties accessing property information, please click the link to Contact technical support.