N.Y. Real Property Tax Law § 318: Certification of assessors

§ 318. Certification of assessors. 1. Any person appointed or elected

to the office of assessor shall be certified by the commissioner

pursuant to this section within a minimum of one year and a maximum of

three years after he or she commences his or her term of office, unless

he or she has been previously certified by the commissioner and his or

her certification has not expired. The period within which each assessor

must become certified shall be established by the commissioner by rule

based upon one or more general characteristics of the assessing unit or

units in which the assessor serves, including, but not limited to (a)

number of parcels; (b) classification of parcels by use; and (c)

complexity of real property. At least once during each twelve month

period preceding the date by which the commissioner requires permanent

certification pursuant to this section, each assessor must obtain an

interim certification from the commissioner. Such interim certification

shall evidence satisfactory progress in obtaining permanent

certification by successful completion of one or more components of the

required training. The commissioner shall transmit such interim

certificate to the assessor and to the appropriate city or town clerk

for filing.

2. An assessor shall be certified upon successful completion of the

basic course of training and such examinations as may be prescribed by

the commissioner. The basic course of training shall be prescribed by

the commissioner in accordance with the classification of assessing

units established by the commissioner pursuant to subdivision one of

this section.

3. (a) An assessor or assessor-elect may be certified by the

commissioner if such person satisfies the minimum qualification

standards established by the commissioner for appointed assessors and

passes a comprehensive examination conducted by the commissioner. The

commissioner shall annually conduct examinations for such purpose.

Examinations shall be of such character as to fairly test and determine

knowledge, skills and abilities necessary to perform the duties of

assessor with respect to appraisal and assessment procedures, applicable

laws, rules and regulations and the size and complexity of assessing

units.

(b) The commissioner may, in its discretion, waive any of the courses

of training or may certify without examination any assessor or

assessor-elect, provided that such person is:

(i) a member of the institute of assessing officers of the New York

state assessor's association or is a member of the American institute of

real estate appraisers; or

(ii) designated as a senior real property appraiser by the society of

real estate appraisers; or

(iii) designated a certified assessment evaluator or an accredited

assessment evaluator by the international association of assessing

officers.

4. Notwithstanding the provisions of this subdivision or any other

law, the travel and other actual and necessary expenses incurred by an

appointed or elected assessor, or by a person appointed assessor for a

forthcoming term, or by an assessor-elect prior to the commencement of

his or her term, in satisfactorily completing courses of training as

required by this title or as approved by the commissioner, including

continuing education courses prescribed by the commissioner which are

satisfactorily completed by any elected assessor, shall be a state

charge upon audit by the comptroller. Travel and other actual and

necessary expenses incurred by an acting assessor who has been

exercising the powers and duties of the assessor for a period of at

least six months, in attending training courses no earlier than twelve

months prior to the date when courses of training and education are

required, shall also be a state charge upon audit by the comptroller.

Candidates for certification as eligible for the position of assessor,

other than assessors or assessors-elect, shall be charged for the cost

of training materials and shall be responsible for all other costs

incurred by them in connection with such training. Notwithstanding the

foregoing provisions of this subdivision, if the provider of a training

course has asked the commissioner to approve the course for credit only,

so that attendees who successfully complete the course would be entitled

to receive credit without having their expenses reimbursed by the state,

and the commissioner has agreed to do so, the travel and other actual

and necessary expenses incurred by such attendees shall not be a state

charge.

5. Notwithstanding the provisions of sections three hundred eight and

three hundred thirty-four of this title, a village assessor, who

satisfies the minimum qualification standards established by the

commissioner pursuant to subdivision four of section three hundred ten

of this title, may complete the basic course of training prescribed by

the commissioner pursuant to this section. Where such training is

successfully completed, a village assessor shall be certified as

provided by this section.

6. Whenever an individual is appointed to fill a vacancy in an

elective office of assessor, the commissioner shall compute any time

limitation imposed by this title or any rule adopted pursuant to this

title from the next January first following that appointment rather than

from the date of that appointment.

7. In a county which has the power to assess real property for

purposes of taxation with one assessor appointed as provided in this

title, the travel and other actual and necessary expenses incurred by

appraisal personnel employed in the office of such assessor in attending

courses of training as required by this subdivision shall be a state

charge upon audit by the comptroller.

8. To the extent funds are appropriated, all payments pursuant to this

section shall be made from the local assistance account.