2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › 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.