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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 1536-a: County appraisal service

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 15-A. County and State Assessment Services
  3. Title 1. County Services to Cities and Towns

§ 1536-a. County appraisal service. 1. Types of property. Upon the

adoption of a local law by a county providing therefor, the county may

provide to the cities, towns and villages therein to which this article

applies, upon written request of the chief executive officer or assessor

of such cities, towns and villages, appraisals of real property.

2. County appraisal personnel. The county shall employ appraisers and

other technical personnel to make the appraisals of such properties and

provide expert testimony thereto. No person shall be employed by the

county and assigned professional appraisal duties which relate to the

valuation of real property for purposes of determining market value

unless he or she meets the minimum qualification standards established

by the commissioner. Such appraisal personnel shall attend courses of

training and education prescribed by the commissioner under this

article.

3. County appraisal reports. Upon completion of an appraisal of real

property pursuant to this section, the county director shall file a copy

of the appraisal with the assessor of the city or town in which the

property is located, and where such property is located in a village a

copy shall be filed with the assessor of the village. The original

appraisal report shall be filed in the office of the director of real

property tax services and shall be a public record after the exchange of

appraisals pursuant to court rules or regulations.

4. Apportionment of expense of county appraisals. The expense of

making appraisals under this section may be charged to the several

cities, towns and villages in the county in accordance with the cost of

the appraisals of properties located in such cities, towns or villages

respectively and such charges to the cities, towns and villages in the

county shall be deemed to be a municipal purpose.

5. Appraisals not binding on assessors. Appraisals furnished pursuant

to this section shall be considered by the assessor of the city, town or

village in determining market value but shall not be binding upon him or

her.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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