§ 318 — Certification of assessors

New York § 318

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Assessors and Assessor Training
• Art. 3: Taxable Real Property and Standard of Assessment

Text

§ 318. Certification of assessors. 1. Any person appointed or elected\nto the office of assessor shall be certified by the commissioner\npursuant to this section within a minimum of one year and a maximum of\nthree years after he or she commences his or her term of office, unless\nhe or she has been previously certified by the commissioner and his or\nher certification has not expired. The period within which each assessor\nmust become certified shall be established by the commissioner by rule\nbased upon one or more general characteristics of the assessing unit or\nunits in which the assessor serves, including, but not limited to (a)\nnumber of parcels; (b) classification of parcels by use; and (c)\ncomplexity of real property. At least once during each twelve month\nperiod preceding the date by which the commissioner requires permanent\ncertification pursuant to this section, each assessor must obtain an\ninterim certification from the commissioner. Such interim certification\nshall evidence satisfactory progress in obtaining permanent\ncertification by successful completion of one or more components of the\nrequired training. The commissioner shall transmit such interim\ncertificate to the assessor and to the appropriate city or town clerk\nfor filing.\n 2. An assessor shall be certified upon successful completion of the\nbasic course of training and such examinations as may be prescribed by\nthe commissioner. The basic course of training shall be prescribed by\nthe commissioner in accordance with the classification of assessing\nunits established by the commissioner pursuant to subdivision one of\nthis section.\n 3. (a) An assessor or assessor-elect may be certified by the\ncommissioner if such person satisfies the minimum qualification\nstandards established by the commissioner for appointed assessors and\npasses a comprehensive examination conducted by the commissioner. The\ncommissioner shall annually conduct examinations for such purpose.\nExaminations shall be of such character as to fairly test and determine\nknowledge, skills and abilities necessary to perform the duties of\nassessor with respect to appraisal and assessment procedures, applicable\nlaws, rules and regulations and the size and complexity of assessing\nunits.\n (b) The commissioner may, in its discretion, waive any of the courses\nof training or may certify without examination any assessor or\nassessor-elect, provided that such person is:\n (i) a member of the institute of assessing officers of the New York\nstate assessor's association or is a member of the American institute of\nreal estate appraisers; or\n (ii) designated as a senior real property appraiser by the society of\nreal estate appraisers; or\n (iii) designated a certified assessment evaluator or an accredited\nassessment evaluator by the international association of assessing\nofficers.\n 4. Notwithstanding the provisions of this subdivision or any other\nlaw, the travel and other actual and necessary expenses incurred by an\nappointed or elected assessor, or by a person appointed assessor for a\nforthcoming term, or by an assessor-elect prior to the commencement of\nhis or her term, in satisfactorily completing courses of training as\nrequired by this title or as approved by the commissioner, including\ncontinuing education courses prescribed by the commissioner which are\nsatisfactorily completed by any elected assessor, shall be a state\ncharge upon audit by the comptroller. Travel and other actual and\nnecessary expenses incurred by an acting assessor who has been\nexercising the powers and duties of the assessor for a period of at\nleast six months, in attending training courses no earlier than twelve\nmonths prior to the date when courses of training and education are\nrequired, shall also be a state charge upon audit by the comptroller.\nCandidates for certification as eligible for the position of assessor,\nother than assessors or assessors-elect, shall be charged for the cost\nof training materials and shall be responsible for all other costs\nincurred by them in connection with such training. Notwithstanding the\nforegoing provisions of this subdivision, if the provider of a training\ncourse has asked the commissioner to approve the course for credit only,\nso that attendees who successfully complete the course would be entitled\nto receive credit without having their expenses reimbursed by the state,\nand the commissioner has agreed to do so, the travel and other actual\nand necessary expenses incurred by such attendees shall not be a state\ncharge.\n 5. Notwithstanding the provisions of sections three hundred eight and\nthree hundred thirty-four of this title, a village assessor, who\nsatisfies the minimum qualification standards established by the\ncommissioner pursuant to subdivision four of section three hundred ten\nof this title, may complete the basic course of training prescribed by\nthe commissioner pursuant to this section. Where such training is\nsuccessfully completed, a village assessor shall be certified as\nprovided by this section.\n 6. Whenever an individual is appointed to fill a vacancy in an\nelective office of assessor, the commissioner shall compute any time\nlimitation imposed by this title or any rule adopted pursuant to this\ntitle from the next January first following that appointment rather than\nfrom the date of that appointment.\n 7. In a county which has the power to assess real property for\npurposes of taxation with one assessor appointed as provided in this\ntitle, the travel and other actual and necessary expenses incurred by\nappraisal personnel employed in the office of such assessor in attending\ncourses of training as required by this subdivision shall be a state\ncharge upon audit by the comptroller.\n 8. To the extent funds are appropriated, all payments pursuant to this\nsection shall be made from the local assistance account.\n