Section 2. The heading of subpart 188-2 is amended to read as follows: ASSESSORS (outside of New York City)

Section 3. Section 188-2.1 is amended to read as follows:

188-2.1 Certification requirement for assessors, generally. (a) For purposes of the training and certification of assessors, there shall be no classification of assessing units. For purposes of the training and certification of assessors, Subpart 188-2 applies to assessors outside the City of New York, except as prescribed in Subpart 188-1. Assessors employed in New York City are covered by requirements prescribed in Subpart 188-8.

(b) Each assessor must attain certification as a State certified assessor within three years of beginning his or her initial term of office. An assessor who begins a new term of office without having attained certification during a prior term of office must attain certification within 12 months of beginning this new term, but in no event shall any assessor be required to attain certification in less than 36 months of time in office, subject to the interim certification requirements of section 188-2.7 of this Subpart.

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

(d)[where] Where there has been an interruption of continuous service of at least [two] four years, a state certified assessor must be recertified upon an appointment or election [Such recertification must be attained following reappointment or reelection] by attending the orientation seminar [or the assessment administration course] within one month, if practicable, of the commencement of his or her certification requirement, but in no event any later than February 1 of the year succeeding commencement of that requirement and satisfying the certification criteria as provided in sections 188-2.2, 188-2.6 and 188-2.7 of this Subpart within three years of returning to office.

[(d)](e) For an individual appointed to fill a vacancy in an elective office of assessor, the commencement of his or her certification requirement is the next January 1 following that appointment.

[(e)] (f) Any uncertified assessor serving during [1997] 2007 whose training requirement has commenced [is not required to complete the introduction to income property valuation course and may substitute “introduction to appraisal approaches” for “introduction to real estate appraisal”, and may substitute “introduction to the income approach” for “valuation principles and procedures”.]may substitute the introduction to real estate appraisal component, the valuation principles and procedures component and the introduction to income valuation component to satisfy the cost, market and income approach to value component. In addition, the introduction to mass appraisal component, successfully completed prior to 2008 may be accepted for the introduction to mass appraisal component. The introduction to farm appraisal component successfully completed prior to 2008 may be accepted for the introduction to farm appraisal component. Successful completion of the assessment administration and fundamentals of exemption administration component prior to 2008 will constitute satisfaction of the assessment administration component.

[(f)](g) Notwithstanding the provisions of subdivision (b) of this section, [An]an uncertified assessor serving in a term which commenced prior to [January 1, 2001] October 1, 2007 is required to complete the certification requirements [that were in place when he or she commenced his or her initial term of office] prescribed in section 188-2.6. An uncertified assessor must attain certification within three years and is subject to the interim certification requirements prescribed in 188-2.7 of this subpart.

Section 4. Subdivisions a, b and d of section 188-2.6 is amended to read as follows: 188-2.6 Basic course of training. (a) Orientation. (1) ORPS 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]Where there has been an interruption of continuous service of at least [two] four years, a state certified assessor must be recertified upon an appointment or election [Such recertification must be attained following reappointment or reelection] by attending the orientation seminar [or the assessment administration course] within one month, if practicable, of the commencement of his or her certification requirement, but in no event any later than February 1 of the year succeeding commencement of that requirement and satisfying the certification criteria as provided in sections 188-2.2, 188-2.6 and 188-2.7 of this Subpart within three years of returning to office.

[(2)](4) Every assessor who has not attained certification and every State Certified Assessor who must be recertified pursuant to section 188-2.1(d) of this Subpart must successfully complete the ethics component within one year and attend an orientation seminar, [or the assessment administration course] within one month, if practicable, of the commencement of his or her certification or recertification requirement, but in no event any later than February 1 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 [introduction to real estate appraisal];

(4) cost, market and income approach to value [valuation principles and procedures];

(5) [fundamentals of exemption administration;

(6) introduction to income property valuation;

(7)] introduction to mass appraisal; and

[(8)] (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 ten 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, [or a portion thereof], created pursuant to Article 25-AA of the Agriculture and Markets Law [lies within the assessing unit].

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

(d) An individual who has successfully completed a training session not conducted by ORPS, 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 188-[2.15] 2.8 of this Subpart for obtaining continuing education credit.

Section 5. Section 188-2.7 is amended to read as follows:

188-2.7 Interim certification. (a) In addition to the orientation seminar and the ethics component, an assessor must [satisfy two or more components] satisfy the assessment administration component of the basic course of training by the end of the first year of a term of office . If the assessor has satisfied the assessment administration component prior to commencing his or her first year of a term in office, the assessor must successfully complete another component of the basic course of training by the end of the first year of a term of office in order to receive an interim certificate. [and four or more components] The assessor must successfully complete the cost, market and income component of the basic course of training by the end of the second year of a term of office in order to receive an interim certificate [for each year]. In no event shall an interim certificate remain in effect more than one year after its date of issuance or beyond the date by which the assessor must attain certification.

Section 6. Section 188-4.1 is amended to read as follows:

188-4.1 Certification and orientation requirement for county directors, generally. (a) A county director must be certified and file his or her certificate with the clerk of the county for which he or she serves within four years after he or she commences his or her term of office, subject to the interim certification requirements of section 188-4.7 of this Subpart.

(b) A county director must be recertified upon a reappointment by successfully completing the ethics component within one year. [where] Where there has been an interruption of continuous service of at least [two] four years, a state certified county director must be recertified upon a reappointment by attending the orientation seminar and satisfying the certification criteria as provided in sections 188-4.2, 188-4.3, 188-4.6 and 188-4.7 of this Subpart within four years of returning to office.

(c) Notwithstanding the provisions of subdivision (a) of this section [An] an uncertified county director serving in a term of office which commenced prior to [January 1, 2001] October 1, 2007 is required to complete the certification requirements [that were in place when he or she commenced his or her initial term of office] prescribed in section 188-4.6. An uncertified county director must attain certification within four years and is subject to the interim certification requirements prescribed in 188-4.7 of this subpart.

Section 7. Subdivisions a and b of section 188-4.6 are amended to read as follows:

188-4.6 Basic course of training. (a) ORPS shall establish a one-day orientation seminar to provide a general summary of the responsibilities of the county director. ORPS shall forward to the county director a certificate of attendance at the orientation seminar as soon as practicable.

(b) The basic course shall include, but not be limited to, the following components:

(1) assessment administration;

(2) fundamentals of data collection;

(3) ethics [fundamentals of equalization;

(4) fundamentals of exemption administration;

(5) introduction to real estate appraisal;

(6) valuation principles and procedures;

(7) introduction to income property valuation including industrial valuation concepts;]

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

(5) introduction to mass appraisal;

(6) commercial and industrial valuation;

(7) fundamentals of tax collection and enforcement;

(8) fundamentals of tax mapping;

(9) [introduction to mass appraisal;

(10) fundamentals of tax collection and enforcement; and

(11)] introduction to farm appraisal[if one or more assessing units in the County meet the criteria set forth in 188-2.6(b)(8)].

Section 8. Section 188-4.7 is amended to read as follows:

188-4.7 Interim certification. In addition to the orientation seminar and the ethics component, a county director must satisfy two or more components of the basic course of training during the first year after appointment, or five or more components in any two consecutive years after appointment in order to receive an interim certification in each year. In no event shall an interim certificate remain in effect for more than one year after its date of issuance or more than four years after the county director's date of appointment.

1. Statutory Authority: Section 202(1)(l) of the Real Property Tax Law authorizes the State Board of Real Property Services to adopt such rules “as may be necessary for the exercise of its powers and the performance of its duties.”

Sections 310 (5) and 318 of the Real Property Tax Law require assessors outside of New York City, Nassau and Tompkins County and the Cities of Buffalo, Rochester, Syracuse, Albany and Yonkers to obtain certification from the State Board of Real Property Services.

Section 1532 of the Real Property Tax Law requires directors of county real property tax services agencies to obtain certification from the State Board of Real Property Services.

2. Legislative Objectives: The training and certification of assessors and county directors.

3. Needs and Benefits: Under Title 2 of Article 3 of the Real Property Tax Law, the State Board of Real Property Services has the responsibility for the training and certification of local assessment personnel outside of the assessing units of New York City, Nassau County, Buffalo, Rochester, Syracuse, Albany and Yonkers. The program governs assessors in almost 1000 assessing units ranging from Brookhaven in Suffolk County with over 181,000 parcels to Red House in Cattaraugus with 314. The Town of Wayland, Steuben County, is the median assessing unit by parcels with 2210. Section 1532 establishes a similar program for directors of county real property tax services agencies. The combined program entails the qualifications, certification and continuing education of the individuals holding 812 appointive assessor positions and 55 county directors of real property tax service agencies, the certification of 457 elective assessor positions, and the qualifications and certification of 96 candidates for assessor and 44 real property appraisers. Part 188 of Title 9 contains the various standards and requirements for minimum qualifications, certification and continuing education. The Board is also authorized to enforce these requirements through proceedings to remove from office those not in compliance.

The training program for assessors and county directors was first instituted by Chapter 957 of the Laws of 1970. Certification for both assessors and directors involves successful completion of a basic course of training. Over the years the basic course for assessors has grown from two week-long components to 7 or 8 components (assessors in certain communities must take the Farm Appraisal component as part of their basic course) that can involve over 33 days of training. The basic course for directors contains 11 components involving 37 days of training. Assessors must gain certification in three years, directors have four years.

Directors and appointed assessors serve statutory six-year terms. The current terms expire on September 30, 2007. The last changes to the basic courses were in 2000. There have been suggestions to revisit the basic courses and institute any changes in time for the beginning of the next statutory term on October 1, 2007. In 2004, the Assessment Administration Training Governance Group (www.orps.state.ny.us/assessor/training/governance/governance.htm)was chartered to, among other things, review the training requirements and suggest changes. The group is made up of agency staff, assessors, directors and at-large members with particular expertise in areas, such as adult education, appraisal, etc., that the Group deems useful to its goals. This proposal contains the recommendations of the Group.

In recent years the valuation components of both basic courses have consisted of courses offered as part of the Department of State certification program for State Certified Real Estate Appraisers. These components would be replaced by a single valuation component currently being developed by the Institute of Assessing Officers designed to address appraisal issues faced by assessors. The Department of State courses could still serve as equivalents. The Assessment Administration component is currently being revised to, among other things, incorporate the existing Fundamentals of Exemption Administration and Fundamentals of Equalization components. The requirements for completing the Farm Appraisal component would be revised for both assessors and directors. The new standards would reduce the number of assessing units in which assessors would be required to take this component from 814 to 778. Conversely, under the existing standards only the director for Hamilton County is exempt from the Farm Appraisal requirement. The proposal would remove this de facto exception. Assessors not subject to the Farm Appraisal requirement would have to take one of three enumerated electives.

The most significant addition to the basic courses is an Ethics component. Recent assessment scandals have not been limited to the well publicized situation New York City. Not only would new assessors and directors be required to take this component, but all assessors and directors would be required to take the component as a “recertification” requirement upon commencing a new term of office.

The proposal would apply beginning with the statutory term commencing October 1, 2007. The new requirements would apply to all uncertified assessors and directors. The rules provide for equivalencies for those uncertified assessors currently serving who would be starting new terms. There would be no additional training required for certified assessors and directors other than the new Ethics component.

4. Costs: (a) To State Government: None. This proposal involves minor changes to an ongoing program without increasing the agency workload.

(b) To local governments: None. Actual and necessary expenses incurred in satisfying these requirements are reimbursed by the State.

(c) To private regulated parties: None. There are no private regulated parties in this program.

(d) Basis of cost estimates: This proposal involves minor changes to an ongoing program. While the amendments entail increased training, it is estimated that any potential increased costs can be avoided by efficiencies in program delivery such as increased use of web-based training That would offset possible increases in State reimbursement or other State or local expenses.

5. Local Government Mandates: None. This is proposal involves minor changes to an existing program.

6. Paperwork: This proposal does not increase existing paperwork requirements.

7. Duplication: There are no comparable State or Federal requirements.

8. Alternatives: Less relevant training for assessors and county directors.

9. Federal Standards: There are no Federal regulations concerning this subject.

10. Compliance Schedule: The new program would be in place for the next statutory term that begins October 1, 2007.

The amendment proposed would not impose any adverse economic conditions or any reporting, recordkeeping or other compliance requirements on small businesses. This proposal has no effect on small business.

This proposal has no direct effect on local governments. This proposal will require assessors and county directors to take an ethics course at least once every four or six years, depending on their statutory terms.

A rural area flexibility analysis is not required for this rule making because the proposal will not impose any adverse impact on rural areas or reporting, recordkeeping or other requirements on public or private entities in rural areas. It merely revises an existing program that applies to local officials in rural and non-rural areas without placing any additional burdens on the local governments those officials serve.

A job impact statement is not required for this rule making because the amendment only concerns elected and appointed local officials whose offices are mandated by statute. The proposal has no effect on job opportunities in the private or public sector.