§ 1532. Powers and duties of director of real property tax services. 1. The director of real property tax services shall provide the following services to all cities and towns within the county to which this article is applicable:

Terms Used In N.Y. Real Property Tax Law 1532

  • Appraisal: A determination of property value.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

(a) Prepare tax maps, maintain them in current condition, and provide copies thereof, in accordance with subdivision one of section five hundred three of this chapter;

(b) Provide advisory appraisals to cities and towns as required by section fifteen hundred thirty-six of this chapter;

(b-1) Provide appraisals and appear as an expert witness or designate qualified personnel within the office of real property tax services to appear as expert witnesses in court proceedings for cities and towns as authorized by section fifteen hundred thirty-six-a of this article;

(c) Advise the assessors on procedures for the preparation and maintenance of assessment rolls, property record cards, appraisal cards and other records and documents relating to real property assessment and taxation;

(d) Provide appraisal cards in such form as shall be prescribed by the commissioner in quantity needed for use in the preparation of assessment records;

(e) Cooperate and assist in the training programs provided by the commissioner under this article;

(f) Provide administrative support, cooperation and assistance to acting boards of assessment review constituted pursuant to section five hundred twenty-seven of this chapter.

2. The director of real property tax services shall in addition:

(a) Provide the county equalization agency with such information from his office as may be useful in the operation of that agency;

(b) Coordinate any county-wide revaluation program;

(c) Prepare and furnish an annual report to the legislative body of the county, a copy of which shall be sent to the commissioner which report shall contain at least such information required by the legislative body of the county and the commissioner and prepare such additional reports as may from time to time be required by the legislative body of the county or the commissioner;

(d) Provide to the county clerk, upon request, the tax map identification numbers of all parcels identified by the clerk as within an agricultural district;

(e) Identify to the county clerk by tax identification number, those parcels within the county which have received agricultural assessments within the past year;

(f) Serve on any county agriculture and farmland protection board established in the county.

3. The director of real property tax services shall when authorized by resolution of the county legislative body:

(a) Assist in the disposition and sale of real property acquired by the county as a result of tax sale;

(b) Perform the duties imposed upon the recording officer of the county by section five hundred seventy-four of this chapter in relation to reports of transfers of real property;

(c) Supply cities and towns with assessment rolls or other forms for use in connection with the preparation of assessment rolls or the collection of property taxes;

(d) Supervise the appraisal of property and the preparation of assessment rolls for those assessing units which have entered into agreements with the county pursuant to section fifteen hundred thirty-seven of this article.

(e) Perform or supervise the performance of data collection, sales verification, or other assessment-related services, pursuant to an agreement between the county and an assessing unit or the commissioner.

4. The director of real property tax services shall render such other related services pertaining to the assessment and taxation of real property as may be authorized by the legislative body of the county as are not inconsistent with the performance of his duties pursuant to this chapter or any general or special law.

5. Information regarding decedents provided by the commissioner to a county director of real property tax services pursuant to subsection (c) of § 651 of the tax law shall be used only for purposes of real property tax administration. The contents of the report may be shared with the assessor and tax collecting officer of the municipal corporation in which the decedent's former residence is located, and with the enforcing officer if such residence is subject to delinquent taxes. The information shall be deemed confidential otherwise, and shall not be subject to the provisions of Article 6 of the public officers law.