Volume 2 - Opinions of Counsel SBEA No. 16
Board of assessment review (membership) - Real Property Tax Law, § 1524:
Members of the local assessment board of review are not required to be owners of real property.
We have received an inquiry as to whether members of the local assessment board of review are required to be owners of real property.
Section 1524(1) directs only that such members (appointed by the legislative body of the local government) must possess a knowledge of property values in the local government, that a majority may not be officers or employees of the local government and that the terms of office shall be five years except for those members of the first board whose terms shall be staggered.
Accordingly, members of a local board of assessment review are not required to be owners of real property.
May 5, 1972