2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 1 - County Services to Cities and Towns › 1537 - Optional County Services.

§  1537.  Optional  county  services.   1. (a) An assessing unit and a
county shall have the power to enter into, amend, cancel  and  terminate
an  agreement  for  appraisal  services,  exemption services, assessment
services, or assessment review services, in the manner provided by  this
section.  Such  an  agreement  shall  be considered an agreement for the
provision of a "joint service" for purposes of  article  five-G  of  the
general  municipal  law,  notwithstanding the fact that the county would
not have the power to perform such services in the absence  of  such  an
agreement.
(b)  Any  such  agreement shall be approved by both the assessing unit
and the county, by a majority  vote  of  the  voting  strength  of  each
governing body.
(c)  In  the  case  of  an  assessing unit, no such agreement shall be
submitted to the governing body for approval unless at least  forty-five
days  prior  to such submission, the governing body shall have adopted a
resolution,  subject  to  a  permissive  referendum,   authorizing   the
assessing unit to negotiate such an agreement with the county; provided,
however,  that  such  prior  authorization  shall not be required for an
agreement to amend, cancel or terminate an existing  agreement  pursuant
to this section.
2.  (a)  An  agreement  between  an  assessing  unit  and a county for
appraisal services shall provide for the county  to  appraise  all  real
property within such assessing unit for assessment purposes.
(b)  The  county shall employ appraisers and other technical personnel
to make the appraisals of such 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 such
person meets the minimum  qualification  standards  established  by  the
commissioner.  Such appraisal personnel shall attend courses of training
and education prescribed by the commissioner.
(c) Such appraisals shall be  completed  no  later  than  the  taxable
status  date of the assessing unit, and shall be submitted by the county
director to the assessor in the form and containing such information  as
shall be prescribed by the commissioner.
(d)  Appraisals  furnished pursuant to this section shall serve as the
basis of the assessment of the property so appraised.
(e) Such an agreement may further provide that in  any  administrative
or  judicial  proceeding  to  review an assessment which is based upon a
county appraisal, the county shall  provide  such  testimony  and  other
evidence as may be necessary to defend such appraisal.
3.  An  agreement between an assessing unit and a county for exemption
services shall  provide  for  the  county  to  review  applications  for
exemption  and  determine  the  eligibility  of  the applicants for such
exemptions.  Such  agreement   may   further   provide   that   in   any
administrative  or  judicial proceeding to review an assessment in which
the denial of an exemption is at issue, the county  shall  provide  such
testimony and other evidence as may be necessary to defend its denial of
exempt status.
4.  An agreement between an assessing unit and a county for assessment
services shall provide for a person, other than the county  director  of
real  property  tax  services,  to  be selected by the assessing unit to
perform assessment services in  accordance  with  such  agreement.  Such
person  shall  be deemed the assessor of the assessing unit and shall be
subject to all provisions of  law  pertaining  to  assessors.  Provided,
however,  that  no such agreement for assessment services may be entered
into by an assessing unit which  has  exercised  the  option  to  retain
elective assessors pursuant to law.
5.  An agreement between an assessing unit and a county for assessment
review services shall provide for the members of the board of assessment
review of the assessing unit to be appointed by the legislative body  of
the  county  upon  the recommendation of the county director of the real
property  tax  services. Each member so appointed shall be a resident of
the county but need not be a resident of the assessing unit.  The  board
of  assessment  review  as  so  constituted  shall have the authority to
receive, review and resolve petitions for  assessment  review  filed  in
such  assessing  unit, and for the corrections of errors therein, to the
full extent set forth in article five of this chapter.