New York § 1544 State advisory appraisal service

New York Statutes

§ 1544 — State advisory appraisal service

New York § 1544

Law RPTReal Property Tax

Title 3State Services to Counties, Cities, Towns and Villages

Art. 15-ACounty and State Assessment Services

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Bluebook

N.Y. Real Property Tax § 1544 (2026).

Text

§ 1544. State advisory appraisal service.

1.The commissioner shall\nprovide upon written request of the chief executive officer or assessor\nof a village, city, town or county which conducts a revaluation or\nupdate program as defined in section one hundred two of this chapter\nadvisory appraisals of (1) highly complex properties, being properties\nwhere the appraisals require either the professional use of highly\nspecialized engineering skills or the development of earnings or\neconomic analyses of a high degree of complexity and (2) taxable public\nutility property located in such village, city, town or county.\n 2. The commissioner may require from any person, association,\npartnership or corporation operating a public utility in the state which\nis subject to the jurisdiction of t

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§ 1544. State advisory appraisal service. 1. The commissioner shall\nprovide upon written request of the chief executive officer or assessor\nof a village, city, town or county which conducts a revaluation or\nupdate program as defined in section one hundred two of this chapter\nadvisory appraisals of (1) highly complex properties, being properties\nwhere the appraisals require either the professional use of highly\nspecialized engineering skills or the development of earnings or\neconomic analyses of a high degree of complexity and (2) taxable public\nutility property located in such village, city, town or county.\n 2. The commissioner may require from any person, association,\npartnership or corporation operating a public utility in the state which\nis subject to the jurisdiction of the state department of public service\nor a regulatory agency of the United States government reports in such\nform and containing such information and data as the commissioner may\nprescribe for the purpose of making such appraisals as may be necessary\npursuant to this article and article twelve of this chapter. If a\nperson, association, partnership or corporation fails to furnish a\nreport required by the commissioner to be furnished pursuant to this\nsubdivision, the commissioner may commence a special proceeding in the\nsupreme court to compel such person, association, partnership or\ncorporation to furnish such report.\n 3. The commissioner may request a director of real property tax\nservices in a county to provide such preliminary data and information\nwith respect to parcels eligible for advisory appraisals pursuant to\nthis section as the commissioner may prescribe for the purpose of\npreparing the appraisals required by this section.\n 4. Advisory appraisals furnished pursuant to this section shall be\nconsidered by the assessor in making assessments but shall not be\nbinding upon him.\n