§ 202 — Powers and duties of the commissioner in relation to real property tax administration

New York § 202

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 2: State Board

Text

§ 202. Powers and duties of the commissioner in relation to real\nproperty tax administration. 1. The commissioner shall:\n (a) Assess special franchises;\n (b) Establish state equalization rates for each county, city, town and\nvillage;\n (c) Approve assessments of state lands subject to taxation;\n (d) Have general supervision of the function of assessing throughout\nthe state;\n (e) Investigate, from time to time, the methods of assessment\nthroughout the state, and confer with, advise and assist assessors and\nother officials whose duties relate to assessments;\n (f) Furnish assessors with such information and instructions as may be\nnecessary or proper to aid them in making assessments, which\ninstructions shall be followed and compliance with which may be enforced\nby him or her;\n (g) Prescribe, and in his or her discretion furnish to assessors at\nthe expense of the state, forms relating to assessments, including\napplications for exemption from real property taxation, which forms\nshall be used by the assessors and applicants for an exemption granted\npursuant to this or any other chapter, and the use of which shall be\nenforced by the commissioner;\n (h) Obtain from state and local officers, bodies or other agencies\nsuch information as may be necessary for the proper discharge of the\nduties conferred upon him or her in relation to real property tax\nadministration, which information shall be furnished on his or her\ndemand;\n (i) Inquire into the provisions of the laws of other states and confer\nwith the appropriate officials thereof regarding the most effectual and\nequitable methods of assessing and taxing real property;\n (j) Prepare an annual report to the legislature which shall include\ntherein recommendations concerning amendments to existing law and such\nother information as he or she may deem advisable;\n (k) Adopt and amend such rules, regulations, orders and\ndeterminations, not inconsistent with law, as may be necessary for the\nexercise of his or her powers and the performance of his or her duties\nunder this chapter;\n (l) Establish railroad ceilings for railroad real property;\n (m) Exercise and perform such other powers and duties as may be\nconferred or imposed on him or her by law.\n (n) Monitor the quality of local assessment practices by individual\nassessing units.\n (o) Impose, collect and receive such charges or fees as may be\nauthorized by statute.\n (p) Promulgate rules and regulations for the ascertainment and\nreporting of "assessment record billing owner" information, as defined\nin section one hundred three of the eminent domain procedure law, for\nthe purposes of the administration of such law.\n 2. In any instance where an assessing unit has acted pursuant to the\nrules, regulations, orders, determinations or instructions of the\ncommissioner acting pursuant to the authority conferred upon him or her\nby this chapter, and such action is the subject of a judicial review,\nthe commissioner may upon request of the assessing unit assist such\nassessing unit by the filing of a brief amicus curiae or through such\nother means as may be appropriate.\n 3. The commissioner may adopt rules and regulations, as necessary, to\nimplement the computerized statewide school district address match and\nincome verification system set forth in section one hundred seventy-one\nof the tax law.\n 4. Any records that come into the commissioner's custody in the course\nof discharging the duties imposed upon him or her by this chapter shall\nbe subject to public access to the full extent provided by this chapter\nand the public officers law, and shall not be subject to the secrecy\nprovisions of the tax law.\n