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Volume 8 - Opinions of Counsel SBEA No. 96

Opinions of Counsel index

Board of assessors (training requirements) (village board of trustees) - Real Property Tax Law, § 310; Village Law, § 3-301; 9 NYCRR Part 188:

Members of a village board of trustees acting as a board of assessors may, but are not required to, complete the training required of city and town assessors.

Statutory provisions relating to assessors and assessor training are set forth in Title 2 of Article 3 of the Real Property Tax Law. These provisions are limited in application to “local governments”, as those terms are defined in section 308 of the Real Property Tax Law. As defined in that section, local governments include counties, cities and towns with the power to assess real property for the purpose of taxation. Villages are not included in this list.

Chapter 839 of the Laws of 1984 amended section 1522 of the Real Property Tax Law (now §310 by L.1984, c.472) to provide to a village assessor, who satisfies the minimum qualification standards established by the State Board, the option of taking the State Board’s basic course of training. Upon successful completion of the basic course of training, a village assessor may be certified as having successfully completed the course prescribed for city and town assessors (§310; 9 NYCRR 188-2.1(e)).

Accordingly, members of a village board of trustees, acting as aboard of assessors (see, Village Law, §3-301(2)(b)) may, but are not required to, complete the training required of city and town assessors.

January 23, 1985

Updated: