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New York Real Property Tax Law Section 318 - Certification Of Assessors.

Legal Research Home > New York Lawyer > Real Property Tax > New York Real Property Tax Law Section 318 - Certification Of Assessors.

    § 318. Certification of assessors. 1. Any person appointed or elected
  to the office of assessor shall be certified by the state board pursuant
  to this section within a minimum of one year  and  a  maximum  of  three
  years  after he or she commences his or her term of office, unless he or
  she has been previously certified by the state  board  and  his  or  her
  certification  has  not  expired.  The period within which each assessor
  must become certified shall be established by the state  board  by  rule
  based  upon one or more general characteristics of the assessing unit or
  units in which the assessor serves, including, but not  limited  to  (a)
  number  of  parcels;  (b)  classification  of  parcels  by  use; and (c)
  complexity of real property. At least  once  during  each  twelve  month
  period  preceding  the  date by which the state board requires permanent
  certification pursuant to this section, each  assessor  must  obtain  an
  interim  certification  from the state board. Such interim certification
  shall   evidence   satisfactory   progress   in   obtaining    permanent
  certification  by successful completion of one or more components of the
  required  training.  The  state  board  shall  transmit   such   interim
  certificate  to  the  assessor and to the appropriate city or town clerk
  for filing.
    2. An assessor shall be certified upon successful  completion  of  the
  basic  course  of training and such examinations as may be prescribed by
  the state board. The basic course of training shall be prescribed by the
  state board in accordance with the  classification  of  assessing  units
  established  by  the  state  board  pursuant  to subdivision one of this
  section.
    3. (a) An assessor or assessor-elect may be  certified  by  the  state
  board  if  such  person  satisfies  the  minimum qualification standards
  established by the state board for  appointed  assessors  and  passes  a
  comprehensive  examination conducted by the state board. The state board
  shall annually conduct examinations for such purpose. Examinations shall
  be of such character as to fairly test and determine  knowledge,  skills
  and  abilities  necessary to perform the duties of assessor with respect
  to appraisal and  assessment  procedures,  applicable  laws,  rules  and
  regulations and the size and complexity of assessing units.
    (b)  The  state board may, in its discretion, waive any of the courses
  of  training  or  may  certify  without  examination  any  assessor   or
  assessor-elect, provided that such person is:
    (i)  a  member  of the institute of assessing officers of the New York
  state assessor's association or is a member of the American institute of
  real estate appraisers; or
    (ii) designated as a senior real property appraiser by the society  of
  real estate appraisers; or
    (iii)  designated  a  certified  assessment evaluator or an accredited
  assessment evaluator  by  the  international  association  of  assessing
  officers.
    4.  Notwithstanding  the  provisions  of this subdivision or any other
  law, the travel and other actual and necessary expenses incurred  by  an
  appointed  or  elected  assessor,  or  by an assessor-elect prior to the
  commencement of  his  term,  in  satisfactorily  completing  courses  of
  training  as  required  by this title or as approved by the state board,
  including continuing education courses prescribed  by  the  state  board
  which  are  satisfactorily completed by any elected assessor, shall be a
  state charge upon audit by the comptroller. Travel and other actual  and
  necessary   expenses  incurred  by  an  acting  assessor  who  has  been
  exercising the powers and duties of the assessor  for  a  period  of  at
  least  six  months, in attending training courses no earlier than twelve
  months prior to the date when courses  of  training  and  education  are
  required,  shall  also  be a state charge upon audit by the comptroller.
  Candidates for certification as eligible for the position  of  assessor,
  other  than  assessors or assessors-elect, shall be charged for the cost
  of training materials and shall  be  responsible  for  all  other  costs
  incurred by them in connection with such training.
    5.  Notwithstanding the provisions of sections three hundred eight and
  three hundred  thirty-four  of  this  title,  a  village  assessor,  who
  satisfies  the  minimum qualification standards established by the state
  board pursuant to subdivision four of section three hundred ten of  this
  title, may complete the basic course of training prescribed by the state
  board  pursuant  to  this  section.  Where such training is successfully
  completed, a village assessor shall be certified  as  provided  by  this
  section.
    6.  Whenever  an  individual  is  appointed  to  fill  a vacancy in an
  elective office of assessor, the state  board  shall  compute  any  time
  limitation  imposed  by  this title or any rule adopted pursuant to this
  title from the next January first following that appointment rather than
  from the date of that appointment.
    7. In a county which  has  the  power  to  assess  real  property  for
  purposes  of  taxation  with  one assessor appointed as provided in this
  title, the travel and other actual and necessary  expenses  incurred  by
  appraisal personnel employed in the office of such assessor in attending
  courses  of  training  as  required by this subdivision shall be a state
  charge upon audit by the comptroller.
    8. To the extent funds are appropriated, all payments pursuant to this
  section shall be made from the local assistance account.

Last modified: August 26, 2006