N.Y. Real Property Tax Law Section 326
Local government appraisal personnel

No person shall be employed by a local government and assigned professional appraisal duties which relate to the assessment of real property for purposes of taxation unless he or she meets the minimum qualification standards established by the commissioner. Such appraisal personnel shall attend courses of training and education prescribed by the commissioner under this title. Notwithstanding the provisions of this section or any other law, in a county which has the power to assess real property for purposes of taxation with one assessor appointed as provided in this title, the travel and other actual and necessary expenses incurred by appraisal personnel employed in the office of such assessor in attending courses of training as required by this section shall be a state charge upon audit by the comptroller.

Source: Section 326 — Local government appraisal personnel, https://www.­nysenate.­gov/legislation/laws/RPT/326 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 326. Local government appraisal personnel's source at nysenate​.gov

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