(b) Rates, rating plans and rating rules applicable to fire insurance, extended coverage, additional perils, broad form coverage pursuant to subsection (g) of section five thousand four hundred two of this article and homeowners insurance upon a determination of necessity having been made by the superintendent pursuant to section five thousand four hundred twelve of this article written by the association shall be no greater than the following percentages of those recommended for the voluntary market by the principal rate service organization in this state:

1. (1) one hundred twenty percent with respect to:

   1. (A) owner-occupied residential dwellings consisting of not more than four dwelling units;
   2. (B) household furnishings and personal property contained in any household unit;
   3. (C) contents of any retail-type business located in store-type premises and operating in a single location, provided such business is owned by its operators, who are all related by blood or affinity;
   4. (D) real property of eleemosynary institutions used exclusively for such eleemosynary purposes including furnishings and personal property contained therein;

2. (2) one hundred thirty percent with respect to:

   1. (A) non-owner occupied residential dwellings consisting of not more than four dwelling units;
   2. (B) residential structures consisting of more than four but not exceeding eight units with or without business occupancies;
   3. (C) homeowners insurance upon a determination of necessity having been made by the superintendent pursuant to section five thousand four hundred twelve of this article;
3. (3) one hundred forty percent with respect to residential dwellings consisting of more than eight dwelling units, with or without business occupancies;
4. (4) one hundred thirty percent with respect to any risks not otherwise provided for in paragraphs one, two and three of this subsection.