New York Laws
Title 1 - County Services to Cities and Towns
1536 - County Advisory Appraisal Service.

§ 1536. County advisory appraisal service. 1. Types of property. The
county shall provide to the cities and towns therein to which this
article applies upon written request of the chief executive officer or
assessor of such cities and towns advisory appraisals of moderately
complex taxable properties, being properties where the appraisals
require either the professional use of engineering skills or the
development of earnings or economic analyses of substantial complexity.
The commissioner shall determine the specific types of property which
are included within such description in accordance with section fifteen
hundred forty-six of this article.

2. County appraisal personnel. The county shall employ appraisers and
other technical personnel to make the advisory appraisals of such
moderately complex properties. No person shall be employed by the county
and assigned professional appraisal duties which relate to the
assessment of real property for purposes of taxation unless he meets the
minimum qualification standards established by the commissioner. Such
appraisal personnel shall attend courses of training and education
prescribed by the commissioner under this article.

3. County appraisal reports. Upon completion of an appraisal of real
property pursuant to this section, the county director shall file a
summary of the appraisal on forms prescribed by the commissioner with
the assessor of the city or town in which the property is located, and
where such property is located in a village a copy shall be filed with
the assessor of the village. Such appraisal reports shall be in the form
and shall contain such information as shall be prescribed by the
commissioner. The original appraisal report shall be filed in the office
of the director of real property tax services and shall be a public
record. A copy of the original appraisal report shall be simultaneously
filed with the commissioner.

4. Review by commissioner of county advisory appraisals. Any city or
town assessor who receives from the county an advisory appraisal in
accordance with the provisions of this section may apply to the
commissioner for review of such appraisal if in his judgment the value
of the property indicated by the appraisal appears to be unreasonable or
inaccurate. Application for such review shall be made in accordance with
the provisions of section fifteen hundred forty-eight of this chapter.

5. Apportionment of expense of county advisory appraisals. The expense
of making advisory appraisals under this section may be levied upon the
several cities and towns in the county in accordance with the cost of
the appraisals of properties located in such cities and towns
respectively and such charge-back against the cities and towns in the
county shall be deemed to be a county purpose.

6. Appraisals not binding on assessors. Advisory appraisals furnished
pursuant to this section shall be considered by the assessor of the city
or town in making assessments but shall not be binding upon him.

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