N.Y. Real Property Tax Law Section 360
City appraisal personnel

No person shall be employed by a city and assigned professional appraisal duties which relate to the assessment or adjudication 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, the travel and other actual and necessary expenses incurred by such 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 360 — City appraisal personnel, https://www.­nysenate.­gov/legislation/laws/RPT/360 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 360. City appraisal personnel's source at nysenate​.gov

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