20 CRR-NY 8188-8.6NY-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 8188-8. NEW YORK CITY ASSESSORS
20 CRR-NY 8188-8.6
20 CRR-NY 8188-8.6
8188-8.6 Reimbursement of expenses for New York City assessors.
(a) Certain expenses incurred by an assessor in successfully completing a component of the basic course of training set forth in section 8188-8.3 of this Subpart, or while attending a training course, conference or seminar with the approval of ORPTS shall be a State charge subject to audit by the State Comptroller, subject to the following:
(1) The course or seminar and the expenses must be approved by ORPTS.
(2) The assessor must successfully complete the course or seminar, as demonstrated by passing the examination for the course or seminar, or, if no such examination was offered, by proof of attendance at the course or seminar.
(b) Where the conditions in subdivision (a) of this section have been satisfied, reimbursement shall be in the same manner and to the same extent that employees of the State of New York who are members of the professional, scientific and technical unit are reimbursed for travel expenses except as provided below:
(1) reimbursement for non-overnight travel mileage shall be limited to a maximum of 100 miles per day, unless either the component is not offered within 50 miles of the official station of the assessor, or ORPTS approves attendance at a component offered beyond 50 miles where attendance is found by ORPTS to be more practicable;
(2) expenses for room and board shall be allowed if an assessor can demonstrate that commuting to and from the location of a component will create undue hardship or a component is not offered within 50 miles of the official station of the assessor;
(3) tuition fees will be reimbursed at a rate that is usual and reasonable for that type of training;
(4) reimbursement for completing components of the basic course of training for attaining certification as a State certified assessor and for satisfaction of continuing education requirements shall be made only upon claims submitted no later than 30 days following completion of such training. Submissions by mail shall be deemed to have been submitted when postmarked. Claims submitted more than 30 days following the completion of such training will be reviewed for possible payment on or before the first day of June of the succeeding fiscal year. If funds remain from the appropriation for training reimbursement in the fiscal year in which the assessor completed such training, claims will be paid in full or, if the remaining funds are insufficient, prorated.
(c) Requests for reimbursement shall be made on a State of New York form as required by ORPTS.
(d) Reimbursement shall be dispersed as follows:
(1) Upon appropriation of an amount for reimbursement of expenses pursuant to this Part in the State Budget, this appropriation shall be divided into three allotments, an allotment of one-half of the total appropriation, to be referred to as the first allotment, an allotment of one-third of the total appropriation, to be referred to as the second allotment, and an allotment of one-sixth of the total appropriation, to be referred to as the third allotment.
(2) Reimbursement for successful completion of one or more components of the basic course of training shall be made in the full amount due under this Part as vouchers are received.
(3) Reimbursement for training completed between April 1st and July 31st of each fiscal year in compliance with the continuing education requirements of this Part shall be made in accordance with this paragraph. All such amounts due shall be totaled and compared to the first allotment minus all payments of reimbursement for basic training; this constitutes the net first allotment. If the total of possible reimbursement is equal to the net first allotment, the full amount due shall be paid for each voucher. If the total of possible reimbursement is less than the net first allotment, the full amount due shall be paid for each voucher and the remainder shall be added to the second allotment. If the total of possible reimbursement is more than the net first allotment, the total of possible reimbursement shall be divided into the net first allotment. The resulting fraction is the first proration factor. The first proration factor shall be applied to each continuing education voucher to determine the reimbursement payment to be made for each of these vouchers.
(4) Reimbursement for training completed between August 1st and November 30th of each fiscal year in compliance with the continuing education requirements of this Part shall be made in accordance with this paragraph. All such amounts shall be totaled and compared to the second allotment, minus all payments of reimbursement for basic training plus any addition resulting from paragraph (3) of this subdivision; this constitutes the net second allotment. If the total of possible reimbursement is equal to or less than the net second allotment, the full amount shall be paid for each voucher and any remainder shall be added to the third allotment. If the total of possible reimbursement is more than the net second allotment, the total of possible reimbursement shall be divided into the net second allotment. The resulting fraction is the second proration factor. The second proration factor shall be applied to each continuing education voucher amount to determine the reimbursement payment to be made for each of these vouchers.
(5) Reimbursement for training completed between December 1st and March 31st of each fiscal year in compliance with the continuing education requirements of this Part shall be made in accordance with this paragraph. All such amounts shall be totaled and compared to the third allotment, minus all payments of reimbursement for basic training plus any addition resulting from paragraph (4) of this subdivision; this constitutes the net third allotment. If the total of possible reimbursement is equal to or less than the net third allotment, the full amount shall be paid for each voucher. If the total of possible reimbursement is more than the net third allotment, the total of possible reimbursement shall be divided into the net third allotment. The resulting fraction is the third proration factor. The third proration factor shall be applied to each continuing education voucher amount to determine the reimbursement payment to be made for each of these vouchers.
(e) Whenever any training is deemed to satisfy the requirements of this Subpart, for purposes of reimbursement pursuant to this section, the training shall be deemed to have been completed on the date upon which it is deemed to satisfy the appropriate training requirement. The local official receiving credit for the training shall be provided with the necessary voucher and information which must be returned completed within 30 days.
20 CRR-NY 8188-8.6
Current through February 28, 2023
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