Condo Regime
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The Regimes are how Office of Tax and Revenue (OTR) quantifies units in a given condo development, grouping of condos. A condo regime number is assigned to each residential condo application or Article of Confederation regardless of how many buildings there are at any one site. The regime number starts with a 1, 2, or 3 depending upon where the condo is located and where they fall in the assessment process of Real Property Tax Assessment (RPTA). All numbers after the first are consecutive. RPTA maintains the master list of Regime numbers for residential properties. Commercial condos are not associated with a Regime number. Condo lots are individual lots for each condominium. The lot numbers normally range from 2000-6999. These condo lots are not geographically defined other than being within a air rights, record, tax or a combination of lots that has one or more condo buildings within it.
公寓计税单元体系(Regimes)是税务与收入局(Office of Tax and Revenue,OTR)核算特定公寓开发项目、公寓组团内单元数量的核心方式。每套住宅公寓申请或邦联章程(Article of Confederation)均会被分配一个公寓计税单元编号,无论单个地块上建有多少栋楼宇。该编号以1、2或3作为起始位,具体取决于公寓的地理位置以及其在不动产税评估(Real Property Tax Assessment,RPTA)流程中的所处环节。编号首位之后的其余数字均为连续递增的序号。不动产税评估(RPTA)负责维护住宅物业计税单元编号的主清单。商业公寓无需关联计税单元编号。公寓地块(condo lots)指每套公寓对应的独立地块,此类地块编号的取值范围通常为2000至6999。此类公寓地块并无明确地理边界,仅被划归至空中产权、登记档案、税务范畴,或是包含一栋或多栋公寓楼宇的地块组合范围之内。



