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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 354: Certification of assessors

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 3. Taxable Real Property and Standard of Assessment
  3. Title 3. Assessors and Assessor Training In Cities With a Population of Five Million or More

§ 354. Certification of assessors. 1. Any person appointed to the

office of chief or inferior assessor or city assessor shall be certified

by the commissioner pursuant to this section within a maximum of three

years after he or she commences his or her appointment or by April

first, two thousand nine whichever date is later, unless he or she has

been previously certified by the commissioner and his or her

certification has not expired.

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 based upon one or more general characteristics of the

assessing units as the commissioner shall determine.

3. (a) An assessor may be certified by the commissioner if such person

satisfies the minimum qualification standards established by the

commissioner for 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. The number of courses,

course credit hours and their complexity shall be no greater than the

requirements established for other jurisdictions under section three

hundred eighteen of this article. When applicable the basic course of

training and examinations shall be consistently similar to other

jurisdictions throughout the state.

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

of training or may certify without examination any assessor, provided

that such person is:

(i) an active 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

assessor, 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 assessor, shall be a state charge upon

audit by the comptroller. Candidates for certification as eligible for

the position of assessor, other than assessors, 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.

5. In a city subject to 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.

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

section shall be made from the local assistance account.

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

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