2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1-A - Administrative Review of Assessments › 523 - Board of Assessment Review.

§  523.  Board  of  assessment review. 1. (a) In each local government
there shall be a board of assessment review. In each village,  except  a
village  which  has enacted a local law as provided in subdivision three
of section fourteen hundred two of this chapter, there may be a board of
assessment review constituted pursuant to this section.
(b) The board of assessment review shall  consist  of  not  less  than
three  nor  more  than five members appointed by the legislative body of
the local government or village or as provided by  subdivision  five  of
section  fifteen  hundred  thirty-seven  of this chapter, if applicable.
Members  shall  have  a  knowledge  of  property  values  in  the  local
government or village. Neither the assessor nor any member of his or her
staff  may be appointed to the board of assessment review. A majority of
such board shall consist of members who are not officers or employees of
the local government or village.
(c) The terms of office of members of the board of  assessment  review
shall  be  five years and shall commence on the first day of October and
terminate on the thirtieth day of September, five years  thereafter.  In
the  case  of  the  first  board  appointed under the provisions of this
title, however, the terms shall be of such length that not more than one
will expire in each of the first five years after the  members  of  such
board are appointed.
(d)  Each  member of a county, city or town board of assessment review
shall attend the training required by subdivision two of  this  section.
Individual   members  of  a  village  board  of  assessment  review,  as
constituted pursuant to this section, may attend the course of  training
offered by the commissioner but are not required to do so.
(e)  The  members  of  the  board  of assessment review shall annually
choose one of their number to serve as chairman of  such  board.  Within
five  days  after  a  person  is  so designated, the board of assessment
review  shall  notify  the  clerk  of  the  local  government   of   the
designation.
(f)  Within  twenty days of when a person is appointed to the board of
assessment review or designated chairman of such board, the clerk of the
local government shall notify the commissioner and the  county  director
of real property tax services of the appointment or designation.
(g)  The legislative body of the local government or village may adopt
a resolution providing that the  members  of  the  board  of  assessment
review  shall be paid for their respective services. Such resolution, if
adopted, shall fix the amount of such compensation.
(h) The board of assessment review in  Nassau  county  may  appoint  a
secretary  who  shall  perform  such  confidential duties and such other
duties as are necessary to enable the  board  of  assessment  review  to
properly  and  efficiently  carry  out the provisions of this title. The
compensation of such secretary shall be fixed by the legislative body of
the local government.
2. Training. (a) Upon the initial appointment or reappointment  of  an
individual  to a board of assessment review, that appointee shall attend
a training course as  shall  be  prescribed  by  the  commissioner.  The
commissioner shall prescribe an introductory training course for initial
appointees  and a supplementary training course available to all members
of boards of assessment review. Neither  training  course  shall  extend
beyond  four  hours  in  length.  The introductory training course shall
include, but  shall  not  be  limited  to,  the  functions,  duties  and
responsibilities  of  the board of assessment review, assessment review,
assessment procedures, and exemption administration.  The  supplementary
training  course shall include but shall not be limited to real property
tax legislation, judicial decisions, and administrative opinions.
(b) The commissioner may delegate to county directors of real property
tax services the responsibility of locally  administering  and  offering
both  the  introductory and supplementary training courses as prescribed
by the commissioner. In prescribing the supplementary  training  course,
the  commissioner,  in  consultation  with  the  county director of real
property tax services, may address the educational needs of each  county
in  the  course  to  be  offered  in such county. The commissioner shall
prepare a certificate of attendance  for  each  appointee  or  incumbent
member  who  attends an introductory or supplementary training course, a
copy of which must be filed with the clerk of the local government.  The
commissioner  may  delegate  to the county director of real property tax
services the responsibility to prepare  and  file  the  certificates  of
attendance.
(c)  In  the  event that an appointee shall have been unable to attend
the course of training  for  reasons  beyond  his  control,  as  may  be
attested  to by the county director, the commissioner may issue a notice
of extension enabling  the  appointee  to  attend  such  course  at  the
earliest  date  when  such  course is next available as specified by the
commissioner. The commissioner shall notify each such appointee  of  the
notice  of extension and the commissioner shall also file a copy of such
notice with the county director of real property tax services  and  with
the  clerk  of the appointing local government. In determining whether a
quorum is present at a meeting of a board of assessment review,  members
of  such board who have not attended the course of training and for whom
the certificate of attendance has not been filed as required herein,  or
for whom a notice of extension has not been issued and filed as provided
herein,  shall not be counted and may not participate in the hearing and
determination of complaints.  Where a quorum of the board is not present
at any  meeting  by  reason  of  the  provisions  of  this  subdivision,
complaints  shall  be  filed  and  heard  and  assessments determined in
accordance with the provisions of section five hundred  twenty-seven  of
this title.
(d)  For  the  purpose of this subdivision, the term "appointee" shall
include  any  individual  appointed  or  reappointed  to  the  board  of
assessment review.
3.  Members  appointed  to  the  board  of  assessment review shall be
required to disclose on a form prescribed by the commissioner any direct
or indirect interest they have in any property for which a complaint has
been filed. Such disclosure shall be  filed  with  the  chief  executive
officer  of  the  taxing district for which they serve, on or before the
date when the board submits the statement of assessment changes pursuant
to subdivision three of section five hundred twenty-five of this  title.
In  the  situation  where  there  is  a  direct  or indirect interest, a
municipality may enter into an inter-municipal  agreement  with  another
municipality  in  the  county  to permit hearing of the complaint in the
other  municipality.  Any  member  of  a   board   who   knowingly   and
intentionally  fails  to  disclose  such  interest shall be subject to a
civil fine of one thousand dollars for each such omission  with  respect
to  property  for  which a complaint has been filed. The chief executive
officer of the assessing unit may recover in the name of such  assessing
unit  in a civil action commenced in any court of competent jurisdiction
such civil penalty in addition to any actual  damages  incurred  by  the
assessing  unit.  Any recovery shall be deposited to the general fund of
the assessing unit. For purposes of this  subdivision,  a  member  of  a
board  of assessment review shall be deemed to have a direct or indirect
interest in any property for which a complaint has been filed  when  the
member, spouse, or any of his or her minor children:
(a) is the owner of such property; or
(b) is an officer, director, partner or employee of an entity which is
an owner or lessee of such property; or
(c)  is  an  officer,  director, partner or associate of a law firm or
real estate firm which has a financial interest with the owner or lessee
of such property; or
(d) legally or beneficially owns or controls stock  of  a  corporation
which  is  an  owner  or  lessee  of  such  property, provided, however,
ownership of stock shall not constitute an interest where such stock  is
listed  on  a  major  stock  exchange or is sold on the over the counter
market and the value thereof is less than ten thousand dollars.