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This entry was published on 2019-04-19
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SECTION 318
Certification of assessors
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 3, TITLE 2
§ 318. Certification of assessors. 1. Any person appointed or elected
to the office of assessor shall be certified by the commissioner
pursuant to this section within a minimum of one year and a maximum of
three years after he or she commences his or her term of office, unless
he or she has been previously certified by the commissioner and his or
her certification has not expired. The period within which each assessor
must become certified shall be established by the commissioner by rule
based upon one or more general characteristics of the assessing unit or
units in which the assessor serves, including, but not limited to (a)
number of parcels; (b) classification of parcels by use; and (c)
complexity of real property. At least once during each twelve month
period preceding the date by which the commissioner requires permanent
certification pursuant to this section, each assessor must obtain an
interim certification from the commissioner. Such interim certification
shall evidence satisfactory progress in obtaining permanent
certification by successful completion of one or more components of the
required training. The commissioner shall transmit such interim
certificate to the assessor and to the appropriate city or town clerk
for filing.

2. An assessor shall be certified upon successful completion of the
basic course of training and such examinations as may be prescribed by
the commissioner. The basic course of training shall be prescribed by
the commissioner in accordance with the classification of assessing
units established by the commissioner pursuant to subdivision one of
this section.

3. (a) An assessor or assessor-elect may be certified by the
commissioner if such person satisfies the minimum qualification
standards established by the commissioner for appointed assessors and
passes a comprehensive examination conducted by the commissioner. The
commissioner shall annually conduct examinations for such purpose.
Examinations shall be of such character as to fairly test and determine
knowledge, skills and abilities necessary to perform the duties of
assessor with respect to appraisal and assessment procedures, applicable
laws, rules and regulations and the size and complexity of assessing
units.

(b) The commissioner may, in its discretion, waive any of the courses
of training or may certify without examination any assessor or
assessor-elect, provided that such person is:

(i) a member of the institute of assessing officers of the New York
state assessor's association or is a member of the American institute of
real estate appraisers; or

(ii) designated as a senior real property appraiser by the society of
real estate appraisers; or

(iii) designated a certified assessment evaluator or an accredited
assessment evaluator by the international association of assessing
officers.

4. Notwithstanding the provisions of this subdivision or any other
law, the travel and other actual and necessary expenses incurred by an
appointed or elected assessor, or by a person appointed assessor for a
forthcoming term, or by an assessor-elect prior to the commencement of
his or her term, in satisfactorily completing courses of training as
required by this title or as approved by the commissioner, including
continuing education courses prescribed by the commissioner which are
satisfactorily completed by any elected assessor, shall be a state
charge upon audit by the comptroller. Travel and other actual and
necessary expenses incurred by an acting assessor who has been
exercising the powers and duties of the assessor for a period of at
least six months, in attending training courses no earlier than twelve
months prior to the date when courses of training and education are
required, shall also be a state charge upon audit by the comptroller.
Candidates for certification as eligible for the position of assessor,
other than assessors or assessors-elect, shall be charged for the cost
of training materials and shall be responsible for all other costs
incurred by them in connection with such training. Notwithstanding the
foregoing provisions of this subdivision, if the provider of a training
course has asked the commissioner to approve the course for credit only,
so that attendees who successfully complete the course would be entitled
to receive credit without having their expenses reimbursed by the state,
and the commissioner has agreed to do so, the travel and other actual
and necessary expenses incurred by such attendees shall not be a state
charge.

5. Notwithstanding the provisions of sections three hundred eight and
three hundred thirty-four of this title, a village assessor, who
satisfies the minimum qualification standards established by the
commissioner pursuant to subdivision four of section three hundred ten
of this title, may complete the basic course of training prescribed by
the commissioner pursuant to this section. Where such training is
successfully completed, a village assessor shall be certified as
provided by this section.

6. Whenever an individual is appointed to fill a vacancy in an
elective office of assessor, the commissioner shall compute any time
limitation imposed by this title or any rule adopted pursuant to this
title from the next January first following that appointment rather than
from the date of that appointment.

7. In a county which has the power to assess real property for
purposes of taxation with one assessor appointed as provided in this
title, the travel and other actual and necessary expenses incurred by
appraisal personnel employed in the office of such assessor in attending
courses of training as required by this subdivision shall be a state
charge upon audit by the comptroller.

8. To the extent funds are appropriated, all payments pursuant to this
section shall be made from the local assistance account.