2023 New York Laws › RPT - Real Property Tax › Article 2 - State Board › 202 - Powers and Duties of the Commissioner in Relation to Real Property Tax Administration.

§  202.  Powers  and  duties  of  the commissioner in relation to real
property tax administration. 1. The commissioner shall:
(a) Assess special franchises;
(b) Establish state equalization rates for each county, city, town and
village;
(c) Approve assessments of state lands subject to taxation;
(d) Have general supervision of the function of  assessing  throughout
the state;
(e)  Investigate,  from  time  to  time,  the  methods  of  assessment
throughout the state, and confer with, advise and assist  assessors  and
other officials whose duties relate to assessments;
(f) Furnish assessors with such information and instructions as may be
necessary   or   proper   to  aid  them  in  making  assessments,  which
instructions shall be followed and compliance with which may be enforced
by him or her;
(g) Prescribe, and in his or her discretion furnish  to  assessors  at
the  expense  of  the  state,  forms  relating to assessments, including
applications for exemption from  real  property  taxation,  which  forms
shall  be  used by the assessors and applicants for an exemption granted
pursuant to this or any other chapter, and the use  of  which  shall  be
enforced by the commissioner;
(h)  Obtain  from  state  and local officers, bodies or other agencies
such information as may be necessary for the  proper  discharge  of  the
duties  conferred  upon  him  or  her  in  relation to real property tax
administration, which information shall  be  furnished  on  his  or  her
demand;
(i) Inquire into the provisions of the laws of other states and confer
with  the appropriate officials thereof regarding the most effectual and
equitable methods of assessing and taxing real property;
(j) Prepare an annual report to the legislature  which  shall  include
therein  recommendations  concerning amendments to existing law and such
other information as he or she may deem advisable;
(k)  Adopt   and   amend   such   rules,   regulations,   orders   and
determinations,  not  inconsistent with law, as may be necessary for the
exercise of his or her powers and the performance of his or  her  duties
under this chapter;
(l) Establish railroad ceilings for railroad real property;
(m)  Exercise  and  perform  such  other  powers  and duties as may be
conferred or imposed on him or her by law.
(n) Monitor the quality of local assessment  practices  by  individual
assessing units.
(o)  Impose,  collect  and  receive  such  charges  or  fees as may be
authorized by statute.
(p)  Promulgate  rules  and  regulations  for  the  ascertainment  and
reporting  of  "assessment record billing owner" information, as defined
in section one hundred three of the eminent domain  procedure  law,  for
the purposes of the administration of such law.
2.  In  any instance where an assessing unit has acted pursuant to the
rules,  regulations,  orders,  determinations  or  instructions  of  the
commissioner  acting pursuant to the authority conferred upon him or her
by this chapter, and such action is the subject of  a  judicial  review,
the  commissioner  may  upon  request  of the assessing unit assist such
assessing unit by the filing of a brief amicus curiae  or  through  such
other means as may be appropriate.
3.  The commissioner may adopt rules and regulations, as necessary, to
implement the computerized statewide school district address  match  and
income  verification system set forth in section one hundred seventy-one
of the tax law.
4. Any records that come into the commissioner's custody in the course
of discharging the duties imposed upon him or her by this chapter  shall
be  subject to public access to the full extent provided by this chapter
and the public officers law, and shall not be  subject  to  the  secrecy
provisions of the tax law.