Property Valuation

In New York City, what is 'assessed value' as used for property tax purposes?

AEqual to market value
BA percentage of market value, set according to the property class✓ Correct
CThe value determined by an independent appraiser
DThe purchase price of the property at the last sale

Explanation

In NYC, assessed value for property tax purposes is a percentage of market value, with the percentage varying by property class (Class 1 one-to-three family homes, Class 2 residential rental, Class 3 utilities, Class 4 commercial). The applicable tax rate is then applied to the assessed value.

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