1. (1) The following assessment rolls shall contain a column in which the assessor shall classify each parcel or part thereof which in his or her judgment is properly included in the homestead class:

   1. (i) the base assessment roll;
   2. (ii) the initial revaluation assessment roll;
   3. (iii) the assessment roll used as the basis for certification or recertification as an approved assessing unit; and
   4. (iv) each current assessment roll.

2. (2) Where a contingently certified or recertified approved assessing unit adopts homestead and non-homestead tax rates pursuant to section 1903 of the Real Property Tax Law for the first levy of taxes following such contingent certification or recertification:

   1. (i) the classification of any assessment roll required by paragraph (1) of this subdivision which was finally completed and filed on the date of application for certification or recertification as an approved assessing unit shall be completed by the last date provided by law for the final completion and filing of the first current assessment roll; and
   2. (ii) the classification of any other assessment roll required by paragraph (1) of this subdivision shall be completed by the last date provided by law for the tentative completion and filing thereof.

3. (3) Where a contingently certified or recertified approved assessing unit does not adopt homestead and non-homestead tax rates pursuant to section 1903 of the Real Property Tax Law in time for the first levy of taxes following such contingent certification or recertification:

   1. (i) the classification of assessment rolls required by subparagraphs (1)(i) through (iii) of this subdivision shall be completed within one year following the date of such contingent certification or recertification;
   2. (ii) the classification of the first current assessment roll and each subsequent current assessment roll shall be completed by the last date provided by law for the tentative completion and filing of such current assessment rolls; and
   3. (iii) assessment rolls classified pursuant to subparagraph (i) of this paragraph shall be kept on file in the assessor's office until the assessing unit ceases to be an approved assessing unit.

4. (4) Notwithstanding the provisions of paragraph (3) of this subdivision, whenever a town approved assessing unit which does not adopt homestead and non-homestead tax rates pursuant to section 1903 of the Real Property Tax Law contains an eligible non-assessing unit village which has adopted homestead and non-homestead tax rates pursuant to section 1903 of the Real Property Tax Law:

   1. (i) the classification of assessment rolls required by subparagraphs (1)(i) through (iii) of this subdivision shall be completed and copies of the village part of such rolls delivered to the board of trustees of the village not later than 90 days prior to the last date provided by law for the levy of taxes by such eligible non-assessing unit village; and
   2. (ii) the classification of the part of the first current assessment roll applicable to the village and such part of each subsequent current assessment roll shall be completed by the last date provided by law for the tentative completion and filing of such current assessment rolls and delivered to the board of trustees of such village not later than five days following final completion and filing thereof.
5. (5) The classification of assessment rolls as described in subparagraphs (1)(i) through (iii) of this subdivision at the times specified in paragraphs (2) through (4) of this subdivision shall be a condition precedent for final certification as an approved assessing unit.
6. (b) The assessment rolls described in subdivision (a) of this section shall include the total assessed value and taxable assessed value of all real property and separate totals for both total assessed value and taxable assessed value for the homestead class and non-homestead class for the assessing unit and each portion therein.
7. (c) The assessment rolls described in subdivision (a) of this section shall also provide for the inclusion of information for each separately entered part of a parcel to include a separate entry for homestead class purposes where only a part of the parcel is to be included within such class. The parcel identification shall be supplemented by a unique suffix for each separately entered part. The assessment roll shall contain a separate total assessed value for each separately entered part. Where a part or parts of a parcel are entered on an assessment roll, only one tax bill shall be issued for the entire parcel.

8. (d) Where transition assessments in approved assessing units are computed in accordance with the provisions of section 1904 of the Real Property Tax Law, there shall be separate columns established on the assessment roll in which the assessor shall enter for each parcel or part thereof appearing thereon:

   1. (1) the adjusted prior assessment or the prior assessment;
   2. (2) the revaluation assessment; and
   3. (3) the transition assessment.
9. (e) The assessment rolls described in subparagraph (a)(1)(i) of this section shall contain separate entries for the restricted assessed valuation and the assessed valuation, as determined by section 581 of the Real Property Tax Law, with respect to real property owned or leased by a cooperative corporation or on a condominium basis which is located in an approved assessing unit, or which is not located in an approved assessing unit but which is located in an eligible split tax district which has adopted section 1903-a of the Real Property Tax Law.

In addition to the requirements of sections 8190-1.2 and 8190-1.3 of this Subpart:

(a)