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Volume 3 - Opinions of Counsel SBEA No. 71

Opinions of Counsel index

Appraisals, advisory (responsibility for) (limitations) - Real Property Tax Law, §§ 1536, 1544:

Pursuant to Article 15-A of the Real Property Tax Law, the county real property tax service agency is authorized to make, upon request of local officials, advisory appraisals of “moderately complex” parcels, while the State Board of Equalization and Assessment may be requested to appraise “highly complex” parcels. However, these determinations are not binding on the local assessor.

We have received correspondence relating to advisory appraisals of real property to be provided under Article 15-A of the Real Property Tax Law.

Article 15-A of the Real Property Tax Law was added by chapter 957 of the laws of 1970 which constitutes the first major revision in the administration of the local real property tax in many years. Article 15-A provides that all county real property tax service agencies shall furnish assessing units with advisory appraisals of moderately complex properties (§ 1536). This Article also provides that advisory appraisals may be obtained from the State Board with regard to highly complex properties (§ 1544).

Advisory appraisals, whether made by the county director of real property tax services or by this Board, are not binding upon local assessors who, pursuant to law, have the authority to assess real property for purposes of taxation. The remedies available to a property owner who considers himself aggrieved by reason of his assessment are set forth in Real Property Tax Law, Articles 5 (administrative review) and 7 (judicial review).

Accordingly, the responsibility for appraising and assessing real property for taxation purposes rests with the local assessor. If it is found that the property is “moderately complex” the assessor may request the county real property tax service agency to make an advisory appraisal. Should it be determined that the property is “highly complex” such request may be made to this Board. This office is currently categorizing properties and preparing to meet the statutory time table of October, 1976.

January 2, 1974

NOTE:  Construes law prior to L.1997, c.406.

Updated: