20 CRR-NY 8188-8.3NY-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 8188-8. NEW YORK CITY ASSESSORS
20 CRR-NY 8188-8.3
20 CRR-NY 8188-8.3
8188-8.3 Basic course of training for New York City assessors.
(a) The basic course of training shall include the following components:
(1) assessment administration (New York City);
(2) fundamentals of data collection;
(3) fundamentals of real property appraisal;
(4) income approach to valuation;
(5) advanced income approach to valuation;
(6) ethics;
(7) fundamentals of mass appraisal; and
(8) computer assisted mass appraisal modeling.
(b) An assessor whose responsibilities involve appraisal duties relating to adjudication may, upon approval, substitute training in administrative law, the conduct of adjudicatory proceedings, or the administrative or judicial review of real property assessments for purposes of the real property tax in lieu of the computer assisted mass appraisal modeling. Such training must be appropriate to the duties of that assessor.
(c) Nothing herein shall be deemed to prohibit ORPTS from accepting experience in lieu of training.
(d) 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.
(e) An individual who has successfully completed a training session not conducted or approved 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 Part for obtaining continuing education credit. In no event will any training be accepted that was successfully completed more than three years prior to the date that the assessor became subject to the provisions of this Subpart.
(f) 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.
(g) 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.
(h) ORPTS shall provide the applicant with written notification of the affirmation or reversal of the initial determination, including the reasons for such decision.
(i) 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 8188-8.3
Current through February 28, 2023
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