N.Y. Real Property Tax Law § 1537: Optional county services

§ 1537. Optional county services. 1. (a) An assessing unit and a

county shall have the power to enter into, amend, cancel and terminate

an agreement for appraisal services, exemption services, assessment

services, or assessment review services, in the manner provided by this

section. Such an agreement shall be considered an agreement for the

provision of a "joint service" for purposes of article five-G of the

general municipal law, notwithstanding the fact that the county would

not have the power to perform such services in the absence of such an

agreement.

(b) Any such agreement shall be approved by both the assessing unit

and the county, by a majority vote of the voting strength of each

governing body.

(c) In the case of an assessing unit, no such agreement shall be

submitted to the governing body for approval unless at least forty-five

days prior to such submission, the governing body shall have adopted a

resolution, subject to a permissive referendum, authorizing the

assessing unit to negotiate such an agreement with the county; provided,

however, that such prior authorization shall not be required for an

agreement to amend, cancel or terminate an existing agreement pursuant

to this section.

2. (a) An agreement between an assessing unit and a county for

appraisal services shall provide for the county to appraise all real

property within such assessing unit for assessment purposes.

(b) The county shall employ appraisers and other technical personnel

to make the appraisals of such properties. No person shall be employed

by the county and assigned professional appraisal duties which relate to

the assessment of real property for purposes of taxation unless such

person meets the minimum qualification standards established by the

commissioner. Such appraisal personnel shall attend courses of training

and education prescribed by the commissioner.

(c) Such appraisals shall be completed no later than the taxable

status date of the assessing unit, and shall be submitted by the county

director to the assessor in the form and containing such information as

shall be prescribed by the commissioner.

(d) Appraisals furnished pursuant to this section shall serve as the

basis of the assessment of the property so appraised.

(e) Such an agreement may further provide that in any administrative

or judicial proceeding to review an assessment which is based upon a

county appraisal, the county shall provide such testimony and other

evidence as may be necessary to defend such appraisal.

3. An agreement between an assessing unit and a county for exemption

services shall provide for the county to review applications for

exemption and determine the eligibility of the applicants for such

exemptions. Such agreement may further provide that in any

administrative or judicial proceeding to review an assessment in which

the denial of an exemption is at issue, the county shall provide such

testimony and other evidence as may be necessary to defend its denial of

exempt status.

4. An agreement between an assessing unit and a county for assessment

services shall provide for a person, other than the county director of

real property tax services, to be selected by the assessing unit to

perform assessment services in accordance with such agreement. Such

person shall be deemed the assessor of the assessing unit and shall be

subject to all provisions of law pertaining to assessors. Provided,

however, that no such agreement for assessment services may be entered

into by an assessing unit which has exercised the option to retain

elective assessors pursuant to law.

5. An agreement between an assessing unit and a county for assessment

review services shall provide for the members of the board of assessment

review of the assessing unit to be appointed by the legislative body of

the county upon the recommendation of the county director of the real

property tax services. Each member so appointed shall be a resident of

the county but need not be a resident of the assessing unit. The board

of assessment review as so constituted shall have the authority to

receive, review and resolve petitions for assessment review filed in

such assessing unit, and for the corrections of errors therein, to the

full extent set forth in article five of this chapter.