Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 1610 — Assessor
N.Y. Real Prop. Tax Law § 1610
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1610. Assessor. 1. The assessor of a consolidated assessing unit shall prepare the assessment roll for the consolidated assessing unit.
Citator
N.Y. Real Prop. Tax Law § 1610 — Assessor is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1610. Assessor. 1. The assessor of a consolidated assessing unit shall prepare the assessment roll for the consolidated assessing unit.
2. The assessor of a consolidated assessing unit shall have the powers and duties generally applicable to assessors, including, but not limited to:
(a) Valuing real property for purposes of taxation;
(b) Determining the exempt status of real property;
(c) Assessing real property at the uniform percentage of value prescribed by the board of directors;
(d) Preparing and maintaining property records;
(e) Issuing notices to taxpayers as required by law;
(f) Appearing before the board of assessment review at its meetings to hear complaints on assessments;
(g) Being available to taxpayers to explain assessments;
(h) Developing and distributing public information about assessments; and
(i) Hiring personnel.