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20 CRR-NY 8188-2.6NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK

TITLE 20. DEPARTMENT OF TAXATION AND FINANCE

CHAPTER XVI. REAL PROPERTY TAX ADMINISTRATION

PART 8188. MINIMUM QUALIFICATION STANDARDS, TRAINING AND CERTIFICATION OF LOCAL ASSESSMENT ADMINISTRATION PERSONNEL

SUBPART 8188-2. ASSESSORS (OUTSIDE OF NEW YORK CITY)

20 CRR-NY 8188-2.6

8188-2.6 Basic course of training.

(a) Orientation.

(1) ORPTS shall establish an orientation seminar to provide a general summary of the responsibilities of an assessor. The county director shall forward to the assessor a certificate of attendance at this seminar as soon as practicable after attendance.

(2) A State certified assessor must be recertified upon a reappointment or reelection by successfully completing the ethics component within one year.

(3) Where there has been an interruption of continuous service of at least four years, a State certified assessor must be recertified upon an appointment or election by attending the orientation seminar within one month, if practicable, of the commencement of his or her certification requirement, but in no event any later than February 1st of the year succeeding commencement of that requirement and satisfying the certification criteria as provided in this section and sections 8188-2.2 and 8188-2.7 of this Subpart within three year of returning to office.

(4) Every assessor who has not attained certification and every State certified assessor who must be recertified pursuant to section 8188-2.1(d) of this Subpart must successfully complete the ethics component within one year and attend an orientation seminar, within one month, if practicable, of the commencement of his or her certification or recertification requirement, but in no event any later than February 1st of the year succeeding the commencement of that requirement.

(b) The basic course of training shall include the following components:

(1) assessment administration;

(2) fundamentals of data collection;

(3) ethics;

(4) cost, market and income approach to value;

(5) introduction to mass appraisal; and

(6) introduction to farm appraisal for an assessor in an assessing unit within which:

(i) at least 10 percent of the total acreage is classified agricultural on the assessment roll; or

(ii) at least 10 agricultural assessments have been granted pursuant to article 25-AA of the Agriculture and Markets Law; or

(iii) at least 10 percent of the total acreage lies within an agricultural district, created pursuant to article 25-AA of the Agriculture and Markets Law;

(7) for an assessor in an assessing unit not meeting the criteria of paragraph (6) of this subdivision, one of the following electives:

(i) introduction to farm appraisal;

(ii) forest valuation; or

(iii) commercial and industrial valuation;

(8) a State certified assessor who is appointed or elected in an assessing unit meeting the criteria in paragraph (6) of this subdivision must, within a year of taking office, satisfy the introduction to farm appraisal component.

(c) Successful completion of the basic course of training shall be demonstrated by fulfilling the requirements for all required components and passing all of the prescribed examinations for the components.

(d) An individual who has successfully completed a training session not conducted by ORPTS, which presented topics similar to those in one or more of the components of the basic course of training, may request that this session be accepted as satisfaction of such component or components. The individual must submit the same supporting material as required by section 8188-2.8 of this Subpart for obtaining continuing education credit.

(e) If ORPTS determines that the training session is not an acceptable substitute for successful completion of a component or components of the basic course of training, ORPTS shall provide written notification of that determination to the individual. Such notice shall set forth the reasons for the determination and state that the person may request a review of such determination.

(f) An individual adversely affected by a determination may request a review within 15 days of such determination. Such request must be made in writing and be addressed to the New York State Department of Taxation and Finance, Office of Real Property Tax Services.

(g) ORPTS shall provide the applicant with written notification of his or her affirmation or reversal of the initial determination, including the reasons for such decision.

(h) An individual shall have up to two opportunities through examinations to successfully complete a component of the basic course of training without attending classroom instruction. A failure of the examination or failing to attend an examination is considered an opportunity.

20 CRR-NY 8188-2.6

Current through February 28, 2023

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