纽约房地产税

在纽约州，房地产税是在对不动产的价值基础上的税（根据房屋的市值也就是市场价乘以税率%，不过也有抵扣）。对每个县，市，镇，村，学区，及特别筹款的不动产税。这些资金被用于学校，支付警察和消防，道路维护，以及其他居民享有的市政服务。

下面的表格是在纽约政府的网站上转贴过来的，为了保证文件的准确性，请允许我保留英文部分。

  Property  房地产（不动产）税

Rates and Other Charges  税率和其他费用

Property Tax Rates  房地产（不动产）税率

Property tax rates are based on the four tax classes.  The tax rates for fiscal year 2000/2001

through June 2010 are listed in the following table:

房地产（不动产）税税率分四个等级（或是类别）（按照不同地区）。下列税表是2000/2001年度至2010年6月通过的税率：

 从此表可以看出纽约的房地产税率是逐年往上涨的。但是税金的数额是根据房屋的价值计算得来。

Property Tax Rates for Veterans
Homeowners who receive the Veterans' Property Tax Exemption are only required to pay public school tax. The rates for each year are listed in the following table:

 下列税表是制定为公立学校的税率，退伍军人也是按这个税率。

Other Charges 这一项收费是滞纳金
Interest Rates for Late Payment of Property Taxes
Finance is required to charge interest on property taxes if payment is not received on the due date or grace period.

Rent Stabilized Apartment Fees
Owners of rent-regulated housing are required to pay an annual fee of $10 for each stabilized unit. They must register with the New York State Division of Housing and Community Renewal.

Other Agency Charges
Finance is responsible for collecting several charges issued by other City and State agencies.

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资产评估及税务的定义

Property Assessment and Tax Definitions

Market Value:  The estimated value of a property if bought or sold on the open market. 市场价值

Property Class:  There are only four types of classes a property in NYC can full under: One(1), Two(2), Three(3) or Four(4). Assessment Ratio: A set maximum percentage for each property class.

Assessed Value: The tentative amount the property will be taxed. (Market Value times Assessment Ratio.)

Property Tax Reductions: NYC offers programs to help reduce property taxes. Some examples are:
下面是纽约市的可以享受减免税额的：
• STAR Exemption 这个“STAR”不是指明星，类似学校一类的
• Senior Citizens Exemption  老年人
• Veteran’s Exemption  退伍军人
• Disable Homeowner Exemption  残疾人
• Coop/Condo Abatement  两种公寓（另外介绍）
• Various Reductions for Businesses 各种企业

Taxable Value: The amount your taxes are based on. It is determined by multiplying the Market Value (minus any reductions) by the appropriate class Assessed Percentage Rate. 应课税值：

Tax Rate: The rate for each tax class used to multiply by the Taxable Value. 税率：
Tax: The final dollar amount due for your taxes - (Taxable Value times Tax Rate). 税：

Example for a Class One Property, worth $450,000, with the basic STAR exemption:

下面举一个例子：选一类的，比如价值450.000.00 房屋，与第一类 STARexemption减免：

Annual Tax in Dollars for above Example: $4,408.70

得出的结果是年度物业应税额：4.408.70美元
再总结一句，凡是在估价应缴税的时候，房屋价值越低越好，凡是在卖出房屋的时候是估值越高越好。嘿嘿。


How Finance Determines Your Assessment

The annual assessment is based on a formula established by New York City and State real property laws.  The Dept. of Finance cannot make any changes.  State law requires the same maximum assessed value percentage of market value for each tax class.  This property tax rate is set each year.

The State legislature limits how much an assessment can increase in any given year.  This is true regardless of how much the property’s market value increases. Read the following details about determining your property assessment and final tax:

1) Finance assigns your property to one of four tax classes.

Class 1: Most residential properties of three units or less.  Some examples include1-, 2-, and 3-family homes, small stores or offices with only one or two apartments attached.  This also includes most condominium buildings having three stories or less, and residentially zoned vacant land in all boroughs except Manhattan.

Class 2: All other property that is primarily residential, such as cooperatives and condominiums. There are three subclasses in Class 2: 2a (rentals with 4 - 6 units); 2b (rentals with 7 - 10 units); and 2c (condos with 6 -10 units). This also includes apartment buildings with more than 10 units.

Class 3: Includes property, with equipment, owned by a gas, telephone, or electric company.

Class 4: Includes all commercial and industrial property, such as office, factory buildings and vacant land other than in Tax Class 1.

2) State law requires Finance to assess properties in each class at an equal percentage of value (called the “assessment ratio”).

The estimated market value is multiplied by the assessment ratio for the property's tax class to obtain the property’s “Assessed Value”.
 
Class 1: The maximum assessment ratio is 6 percent. For example, a property that Finance estimates to be worth $1,000,000 would have an assessed value of no more than $60,000.

Class 2, 3, & 4: The Assessment ratio is 45 percent. For example, a property that Finance estimates to be worth $1,000,000 would have an assessed value of no more than $450,000.

3) State law requires Finance to follow certain rules related to assessment changes.  This does not apply  if there is a physical change to your property, such as new construction or demolition.

Class 1: We cannot increase assessments on a property more than 6 percent each year or more than 20 percent in five years.
 
Class 2: We cannot increase assessments on properties with ten units or fewer more than 8 percent each year or more than 30 percent in five years. Assessment changes on properties with eleven or more units must be phased-in over five years.

Class 3: There are no assessment limits on Class 3 properties.

Class 4: Assessment changes must be phased-in over five years.

4) Property Tax Reductions
Finance offers many ways to reduce both residential and commercial property taxes.  These programs must be applied for by you, your building management or company.

5) Property Tax Rate
The property tax rate is determined by the City Council and signed into law by the Mayor.

Related Links
Assessment Roll
Calculating Your Annual Property Taxes
Statements of Assessment Procedure