New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter XVI. Real Property Tax Administration |
Part 8188. Minimum Qualification Standards, Training and Certification of Local Assessment Administration Personnel |
Subpart 8188-5. Real Property Appraisers |
Sec. 8188-5.1. Real property appraisers, generally
Latest version.
- (a) For purposes of this Subpart, local government appraisal personnel as defined in Real Property Tax Law section 326 shall be referred to as a real property appraiser. A real property appraiser is a person other than an assessor who is employed by a local government and assigned professional appraisal duties relating to the assessment of real property for purposes of taxation.(b) Positions involving responsibility for the valuation of real property for the advisory appraisal function or in support of the assessing function, regardless of the title which may be applied, shall be subject to the minimum qualification standards for real property appraiser as set forth in section 8188-5.3 of this Subpart.