(a) Each part of the assessor's report shall provide:

1. (1) the name or SWIS code of the assessing unit, or of the city, town or village for which a county assesses, or of the borough of the City of New York for which the report is being prepared;
2. (2) the name of the county in which the assessing unit is located; and
3. (3) the year of the current roll.

(b) In addition to the requirements of subdivision (a) of this section, Part 1 of the assessor's report shall, as a minimum, provide:

1. (1) the number of parcels in roll sections 1 and 6 on the current assessment roll;
2. (2) a statement of whether the current assessment roll contains parcels which have been converted to nonagricultural use and which previously received an agricultural exemption pursuant to section 305 of the Agricultural and Markets Law for an assessment roll prepared no more than five years earlier or pursuant to section 306 of the Agriculture and Markets Law for an assessment roll prepared no more than eight years earlier;
3. (3) a statement of whether the assessing unit has imposed penalty taxes on a parcel or parcels converted to nonagricultural use which had previously received an agricultural exemption pursuant to section 305 or 306 of the Agricultural and Markets Law;

4. (4) for both the prior roll and current roll, summaries of:

   1. (i) the total assessed value of roll section 1 properties;
   2. (ii) the total assessed value of roll section 3 properties;
   3. (iii) the total assessed value of roll section 6 properties;
   4. (iv) the total assessed value of all roll section 1, 3 and 6 properties;
   5. (v) the initial assessments of all roll section 1, 3 and 6 properties;

5. (5) for a special assessing unit, for the current roll, summaries of:

   1. (i) the total assessed value of roll section 5 properties in each real property class within the special assessing unit;
   2. (ii) the total assessed value of roll section 5 properties in each real property class within each portion;
   3. (iii) for a special assessing unit which is a city, the total assessed value of roll section 5 properties within each borough;

6. (6) for a homestead assessing unit, for both the prior roll and the current roll, summaries of:

   1. (i) the total assessed value of all locally assessed properties in the homestead class;
   2. (ii) the total assessed value of all locally assessed properties in the nonhomestead class;

7. (7) for a city or town located in more than one school district, for both the prior roll and the current roll, summaries as identified by school district code of:

   1. (i) the total assessed value of roll section 1 properties;
   2. (ii) the total assessed value of roll section 3 properties;
   3. (iii) the total assessed value of roll section 6 properties;
   4. (iv) the total assessed value of all roll section 1, 3 and 6 properties;
   5. (v) the initial assessments of all roll section 1, 3 and 6 properties;
8. (8) for all assessing units, for both the prior roll and the current roll, the total assessed value of residential property;
9. (9) for a town containing part or all of one or more villages, the total assessed value on the town roll of all roll section 1 and 6 properties for each village or part thereof;

10. (10) for a town homestead assessing unit which contains all or part of a village, for both the prior roll and current roll, summaries as identified by village SWIS code and town outside village SWIS code of:

    1. (i) the total assessed value of all roll section 1 and 6 properties in the homestead class; and
    2. (ii) the total assessed value of all roll section 1 and 6 properties in the nonhomestead class;

11. (11) for a city or town homestead assessing unit located in more than one school district, for both the prior roll and current roll, summaries as identified by school district code of:

    1. (i) the total assessed value of all roll section 1 and 6 properties in the homestead class; and
    2. (ii) the total assessed value of all roll section 1 and 6 properties in the nonhomestead class;
12. (12) for a special assessing unit which contains all or part of a village, for both the prior roll and current roll, summaries as identified by village SWIS code and town outside village SWIS code of the total assessed value of all roll section 1 and 6 properties in each real property class;
13. (13) for a special assessing unit located in more than one school district, for both the prior roll and current roll, summaries as identified by school district code of the total assessed value of all roll section 1 and 6 properties in each real property class;
14. (14) for a city assessing unit to which the Multiple Dwelling Law is applicable and the assessor has requested a certified change in level of assessment pursuant to Subpart 8186-3 of this Title for properties receiving an exemption pursuant to section 489 of the Real Property Tax Law, summaries of the total assessed value of locally assessed properties receiving an exemption as provided in section 489 of the Real Property Tax Law;
15. (15) the name, address and telephone number of the sole assessor or each member of the board of assessors; and
16. (16) a signed and dated written statement “I (We) hereby certify that the information contained in Parts 1 and 2 of this report constitutes a true statement of fact.”

(c) In addition to the requirements of subdivision (a) of this section, Part 2 of the assessor's report shall, as a minimum, provide:

1. (1) In each assessing unit, a detailed list of each parcel in roll sections 1, 3 and 6 and, in a special assessing unit, a detailed list of each part of a parcel bisected by a school district or village boundary line, and in a homestead assessing unit, a detailed list of each homestead or nonhomestead part of a parcel split between the homestead and nonhomestead class, which from the prior roll to the current roll:

   1. (i) increased or decreased in total assessed value;
   2. (ii) changed roll section;
   3. (iii) changed school district;
   4. (iv) for a special assessing unit, changed real property class;
   5. (v) for other than a special assessing unit, changed from nonresidential property to residential property or from residential property to nonresidential property;
   6. (vi) for a homestead assessing unit changed from the homestead class to the nonhome- stead class or from the nonhomestead class to the homestead class;
   7. (vii) for a special assessing unit or homestead assessing unit, changed village or town- outside-village location;
   8. (viii) for a special assessing unit, changed from a parcel subject to an assessment limitation to a parcel not subject to an assessment limitation or changed from a parcel not subject to an assessment limitation to a parcel subject to an assessment limitation; or
   9. (ix) for a city assessing unit to which the Multiple Dwelling Law is applicable and the assessor has requested a certified change in level of assessment pursuant to Subpart 8186-3 of this Title for properties receiving an exemption pursuant to section 489 of the Real Property Tax Law changed from a parcel receiving an exemption as provided in section 489 of the Real Property Tax Law to a parcel not receiving an exemption as provided in section 489 of the Real Property Tax Law or changed from a parcel not receiving an exemption as provided in section 489 of the Real Property Tax Law to a parcel receiving an exemption as provided in section 489 of the Real Property Tax Law;

2. (2) the following data items shall be included for each parcel or part of a parcel described in paragraph (4) of this subdivision:

   1. (i) parcel identification, including SWIS code;
   2. (ii) split-merge number, if any;

   3. (iii) from the prior roll:

      1. (a) the property classification code including the ownership code;
      2. (b) roll section;
      3. (c) school district code;
      4. (d) total assessed value;
      5. (e) for special assessing units, the real property class;
      6. (f) for special assessing units and approved assessing units, the initial assessment;
      7. (g) for homestead assessing units, an indicator for each parcel or part of a parcel in the homestead class;
      8. (h) for special assessing units, an indicator for each parcel subject to an assessment limitation;
      9. (i) for a city assessing unit to which the Multiple Dwelling Law is applicable and the assessor has requested a certified change in level of assessment pursuant to Subpart 8186-3 of this Title for properties receiving an exemption pursuant to section 489 of the Real Property Tax Law, the property tax exemption code for each parcel receiving an exemption as provided in section 489 of the Real Property Tax Law;

   4. (iv) from the current roll:

      1. (a) the property classification code including the ownership code;
      2. (b) roll section;
      3. (c) school district code;
      4. (d) total assessed value;
      5. (e) for special assessing units, the real property class;
      6. (f) for special assessing units and approved assessing units, the initial assessment;
      7. (g) for homestead assessing units, a designation for each parcel or part of a parcel in the homestead class;
      8. (h) for special assessing units, an indicator for each parcel subject to an assessment limitation;
      9. (i) for a city assessing unit to which the Multiple Dwelling Law is applicable and the assessor has requested a certified change in level of assessment pursuant to Subpart 8186-3 of this Title for properties receiving an exemption pursuant to section 489 of the Real Property Tax Law, the property tax exemption code for each parcel receiving an exemption as provided in section 489 of the Real Property Tax Law;
   5. (v) the amount of increase for physical or quantity changes, if any;
   6. (vi) the amount of increase for equalization, if any;
   7. (vii) the amount of decrease for physical or quantity changes, if any; and
   8. (viii) the amount of decrease for equalization if any.

(d) In addition to the requirements of subdivision (a) of this section, Part 6 of the assessor's report shall, as a minimum, provide:

1. (1) for each parcel where a court, other than a small claims court, has ordered a reduction in total assessed value, changed the taxable status of the parcel so that it is no longer considered a locally assessed property, or for a special assessing unit, changed the real property class, or for a homestead assessing unit, changed from the homestead class to the nonhomestead class or from the nonhomestead class to the homestead class, or in the case of a city assessing unit to which the Multiple Dwelling Law is applicable and the assessor has requested a certified change in level of assessment pursuant to Subpart 8186-3 of this Title for properties receiving an exemption as provided in section 489 of the Real Property Tax Law changed from a parcel receiving an exemption as provided in section 489 of the Real Property Tax Law to a parcel not receiving an exemption as provided in section 489 of the Real Property Tax Law or changed from a parcel not receiving an exemption as provided in section 489 of the Real Property Tax Law to a parcel receiving an exemption as provided in section 489 of the Real Property Tax Law, the following information:

   1. (i) parcel identification;
   2. (ii) school district;

   3. (iii) for each assessment roll affected by the court order:

      1. (a) the assessment roll year;
      2. (b) the total assessed value before and after the court order;
      3. (c) roll section before and after the court order;
      4. (d) property classification code including ownership code before and after the court order;
      5. (e) for special assessing units, real property class before and after the court order;
      6. (f) for special assessing units and approved assessing units, the initial assessment before and after the court order;
      7. (g) for homestead assessing units, a designation for each parcel or part of a parcel in the homestead class before and after the court order; and
      8. (h) for a city assessing unit to which the Multiple Dwelling Law is applicable and the assessor has requested a certified change in level of assessment pursuant to Subpart 8186-3 of this Title for properties receiving an exemption as provided in section 489 of the Real Property Tax Law the exemption code for each parcel receiving an exemption as provided in section 489 of the Real Property Tax Law before and after the court order; and
2. (2) a signed and dated statement: “I (We) certify that the information contained in Part 6 of this report constitutes a true statement of fact.”

(e) In addition to the requirements of subdivision (a) of this section, Part 7 of the assessor's report shall, as a minimum, provide:

1. (1) for each parcel where a correction of errors procedure, as described in title 3 of article 5 of the Real Property Tax Law, or a small claims court proceeding has corrected or changed the total assessed value, the initial assessment, roll section, school district, real property class designation, homestead designation, or, in the case of a city assessing unit to which the Multiple Dwelling Law is applicable and for which the assessor has requested a certified change in level of assessment pursuant to Subpart 8186-3 of this Title for properties receiving an exemption as provided in section 489 of the Real Property Tax Law, its exemption status as provided in section 489 of the Real Property Tax Law, since the last filing of Parts 1 and 2 of the assessor's report, the following items:

   1. (i) parcel identification;
   2. (ii) school district code before and after the correction or change;
   3. (iii) property classification code including ownership code before and after the correction or change;
   4. (iv) roll section before and after the correction or change;
   5. (v) a statement as to whether the parcel was reported on Part 2 of the assessor's report last filed;
   6. (vi) the total assessed value before and after the correction or change;
   7. (vii) the amount of increase for equalization or decrease for equalization in total assessed value as a result of the correction or change;
   8. (viii) an explanation of the correction or change;
   9. (ix) for special assessing units, the real property class before and after the correction or change;
   10. (x) for special assessing units and approved assessing units, the initial assessment before and after the correction or change;
   11. (xi) for a homestead assessing unit, the homestead designation before and after the correction or change; and
   12. (xii) for a city assessing unit to which the Multiple Dwelling Law is applicable and for which the assessor has requested a certified change in level of assessment pursuant to Subpart 8186-3 of this Title for properties receiving an exemption as provided in section 489 of the Real Property Tax Law, the exemption code before and after the correction or change;
2. (2) a signed and dated statement: “I (We) certify that the above changes were ordered by the Board of Assessment Review or Small Claims Court and that the changes so ordered were made to the final assessment roll.”