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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 731: Appointment of hearing officers

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 7. Judicial Review
  3. Title 1-A. Special Proceeding For Small Claims Assessment Review

§ 731. Appointment of hearing officers. 1. The chief administrator of

the courts shall appoint a panel of small claims hearing officers

selected from persons requesting to serve as such hearing officers who

shall have submitted resumes of qualifications. Hearing officers to be

appointed to the panel shall be qualified by training, interest,

experience, temperament and knowledge of real property assessment and

valuation practices and provisions of state and local law governing the

making of assessments, but need not be attorneys at law. The chief

administrator of the court shall randomly assign a hearing officer or

hearing officers, or may assign a judicial hearing officer designated

pursuant to article twenty-two of the judiciary law, to conduct an

informal hearing on the petition for review with the applicants for

small claims and a representative of the assessing unit which made the

assessment sought to be reviewed. Hearing officers assigned shall be

familiar with the assessing unit in which the real property subject to

review is located, and shall not possess any conflict of interest as

defined by the public officers law with regard to the petitions to be

heard. Hearing officers shall be compensated for their services in

accordance with a fee schedule to be established by the chief

administrator of the courts. For purposes of subdivisions two and three

of this section and the other provisions of this title, the term

"hearing officer" shall include a judicial hearing officer.

2. A hearing officer shall disqualify himself or herself from a

hearing where such officer possesses a conflict of interest as defined

by the public officers law. Such hearing officer shall also disqualify

himself or herself from a hearing where such hearing officer has a

direct or indirect interest in any property for which a petition has

been filed. For the purposes of this title, a hearing officer shall be

deemed to have a direct or indirect interest in any property for which a

petition has been filed when the hearing officer, spouse, or any of his

or her minor children:

(a) is the owner of such property; or

(b) is an officer, director, partner or associate of a law firm or

real estate firm which has a financial interest with the owner of such

property.

3. Where a hearing officer disqualifies himself or herself, such

hearing officer shall notify the chief administrator of the court who

shall reassign the case to another hearing officer.

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

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