New York State Association of County Directors of Real Property Tax Services

Certified County Directors of Real Property Tax Services

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Services provided by County Directors

County directors serve an important role in administering the real property tax in New York by providing professional services to the county property owners, as well as to local and county officials. The County Director also provides numerous services to other inter-county departments including finance, planning, health, emergency services, public works, environmental, agricultural, and the County Law Department. Here are some important services that your County Director may offer:

• Tax map maintenance (that may also serve as base maps for Geographic Information Systems).
• Advisory appraisals of moderately complex properties for the local assessor.
• Explanations of proposed New York State Real Property Tax legislation.
• Compilation of information necessary in the decision-making process prior to the enactment of various local option real property tax exemptions.
• Explanation of the affects of equalization rates, and in some cases development of county equalization rates.
• Application processing for corrected tax billings.
• Assistance in the enforcement of unpaid taxes.
• Assistance to the general public regarding real property tax matters.
• A clearing house for the collection and distribution of information relating to the assessment of real property.
• Assistance and information to the legislature regarding the tax levy apportionment and the calculation of tax rates.
• Development of procedures associated with the preparation and maintenance of assessment rolls.
• Training members of the local Boards of Assessment Review.
• Assistance with the NYS Office of Real Property Services in the training of local assessors.
• Printing of assessment rolls, tax rolls and tax bills.
• At the request of municipalities within the county, may perform or supervise data collection services, sales verification, appraisal services, exemption or assessment administration, or other assessment related activities
• Other related duties that county governments may delegate to the Director of Real Property Tax Services based upon the individual needs of the county.

Purpose of the Association of County Directors

The Association was formed in order to:

• Create and preserve tax equity within and between all municipalities.
• Foster legislation for the improvement of real property tax administration.
• Educate county tax directors and other assessing officials in their duties and responsibilities.
• Educate the public on the nature and importance of the services performed by assessment officials.
• Promote uniformity, clarity and simplicity in the methods and procedures of assessment administration.
• Cooperate with other agencies interested in the improvement of administration, through mutual exchange of ideas and knowledge.
• Provide a clearinghouse for the collection and distribution of information relating to the assessment of real property.

Background of the association

The New York State Association of County Directors of Real Property Tax Services was formed on October 6, 1971.

Our membership consists of Real Property Tax Directors from each of New York's 57 counties, except for the five counties comprising New York City.

NYS Real Property Tax Law, as amended by Chapter 957 of the Laws of 1970 added Article 15A-Title One "County Services to Cities and Towns". Article 15A requires that each county (excepting Nassau, Tompkins, Rockland, and the five counties that make up the New York City) maintain a Real Property Tax Services Agency.

The head of this agency is the Director of Real Property Tax Services, and has a six-year term of office commencing on October first. The Director is appointed by the legislative body of the county, except in counties where appointments are to be made by the county executive or county manager.

Your County Director is appointed based on a knowledge of the principles and methods associated with the assessment of real property, as well as executive and administrative experience. No person is eligible for appointment as Director unless the minimum qualification standards established by the New York State Board of Real Property Services are met. (These standards are based upon the complexity of parcels, as well as the commercial/industrial property mix of the county.)