2022 New York Laws
RPT - Real Property Tax
Article 5 - Assessment Procedure
Title 1-A - Administrative Review of Assessments
523-A - Temporary Members of Boards of Assessment Review; Administrative Hearing Panels.

§   523-a.   Temporary   members   of  boards  of  assessment  review;
  administrative hearing panels. 1. The  legislative  body  of  any  local
  government  or  village  may,  in  any  year it deems necessary, appoint
  temporary members  to  the  board  of  assessment  review  to  serve  on
  administrative hearing panels as provided in this section.
2.  The number of temporary members which may be appointed pursuant to
  this section in any year shall  not  exceed  two  times  the  number  of
  members  appointed  to  such  board  pursuant  to  section  five hundred
  twenty-three of this title and which served on such  board  for  hearing
  complaints  in  the  previous  year.  Such  temporary  members  shall be
  appointed to one-year terms of office and shall be subject to  the  same
  qualifications,  training  and disclosure requirements as members of the
  board of assessment review, as provided in subdivisions one,  one-a  and
  two  of  section  five  hundred twenty-three of this title and any other
  applicable law; provided, however, such temporary members shall not hear
  complaints  unless  such  appointee  has  received  a   certificate   of
  attendance  for the required training course within twelve months of the
  date on which complaints are to be heard.
3. The chairman of the board of assessment review shall assign  panels
  to hear complaints in relation to assessments consisting of at least one
  member  appointed  pursuant to section five hundred twenty-three of this
  title and no more than two temporary members appointed pursuant to  this
  section.   Such panels shall have the same powers and duties as those of
  the  board  of  assessment  review  pursuant  to  section  five  hundred
  twenty-five of this title except that they shall not determine the final
  assessment  of  the  real property of each complainant, but shall make a
  recommendation with respect thereto to the board of assessment review.
4. The assessor or a member of his  or  her  staff  shall  attend  all
  hearings  of  the administrative hearing panels, shall have the right to
  be heard on any complaint and, upon request, shall  have  the  right  to
  have  his  or  her remarks with respect to any complaint recorded in the
  minutes of the panel.
5. Not later than twenty days prior to the last date provided  by  law
  for  the  completion  and  filing  of  the  final  assessment roll, each
  administrative hearing panel shall submit a recommendation with  respect
  to each complaint heard by it to the chairman of the board of assessment
  review.  The  board  of  assessment  review shall forthwith consider the
  recommendations of each panel. If a majority of the members of the board
  of assessment review disagree with one or more recommendations, it shall
  schedule hearings thereon for a day no later than five days prior to the
  date set by law for the completion and filing of  the  final  assessment
  roll  and  shall notify the assessor and the complainant of the time and
  place of the hearings. Following this hearing, the board  of  assessment
  review  shall  determine  the  final  assessment  of  the  complainant's
  property. In all other cases, the recommendation of  the  administrative
  hearing  panel shall be adopted by the board of assessment review as its
  determination of the final assessment.
6. The legislative body of the local government or village may adopt a
  resolution  providing  that  the  temporary  members  of  the  board  of
  assessment  review  appointed pursuant to this section shall be paid for
  their respective services. Such resolution, if adopted,  shall  fix  the
  amount of such compensation.