August 2012 | Tax Assessment & Condemnation Report

Untimely Service Does Not Always Mean No Refunds in a Property Tax Assessment Challenge

By Kathleen Weber on August 19th, 2012 Posted in Assessments, School Districts

In a previous post we discussed how, absent good cause, a taxpayer’s outright failure to serve its school district with a copy of its Article 7 petition could result in the dismissal of the petition. RPTL Section 708(3) requires that a taxpayer mail a copy of the petition to the superintendent of the school district within 10… Continue Reading

Keep It or Chuck It – The Assessor’s Record Retention Obligations

By Stuart Klein on August 12th, 2012 Posted in Assessments, Assessors

Did you ever wonder how long a municipal assessor must retain certain records in his or her file? The answer to this question and other related questions can be found buried deep within New York’s Retention and Disposition Schedule. This Schedule, which has been prepared and issued pursuant to § 57.25 of the Arts and Cultural… Continue Reading

Trimming the Tree of Knowledge: New York’s Reduction in Assessor Education Requirements

By Kathleen M. Bennett on August 5th, 2012 Posted in Assessors, Valuation

Despite the objection of the New York State Assessor’s Association and many assessors across New York State, New York’s Department of Taxation and Finance (“DTF”) recently adopted a rule that reduced by half the number of required continuing education credit hours for assessors and county directors from 24 to 12 a year. See 9 NYCRR 188-2.8. The rule went into effect on… Continue Reading