Assessors must obtain basic certification by new york state within three years of taking office*. This requires the successful completion of orientation, three assessment administration course components, and five appraisal components, including farm appraisal for certain agricultural communities.Social cognitive learning theory in the classroom the new york state office of real property tax services (ORPTS) prescribes the components.

The assessor is obligated by new york state law to maintain assessments at a uniform percentage of market value each year.Social cognitive learning theory in the classroom the assessor signs an oath to this effect when certifying the tentative assessment roll — the document containing each property assessment. The physical description (or inventory) and value estimate of every parcel is required to be kept current.Social cognitive learning theory in the classroom in order to maintain a uniform roll, each year your assessor will need to analyze all of the properties in the municipality to determine which assessments need to be changed.Social cognitive learning theory in the classroom

Where assessments need to be changed, in some cases, your assessor will be able to increase or decrease the assessments of a neighborhood or group of properties by applying real estate market trends to those properties.Social cognitive learning theory in the classroom this is possible only when the assessments to be changed are at a uniform level other than the municipality's stated level of assessment. In other cases, the assessor will need to conduct physical re-inspections for reappraisals of properties.Social cognitive learning theory in the classroom every assessing unit should be keeping all assessments at a fair and uniform level every year.

The assessment roll shows assessments and appropriate exemptions.Social cognitive learning theory in the classroom every year the roll, with preliminary or tentative assessments, is made available for public inspection. After the board of assessment review (BAR) has acted on assessment complaints and ordered any changes, the tentative assessment roll is made final.Social cognitive learning theory in the classroom what kind of property is assessed?

All real property, commonly known as real estate, is assessed. Real property is defined as land and any permanent structures attached to it.Social cognitive learning theory in the classroom some examples of real property are houses, gas stations, office buildings, vacant land, motels, shopping centers, saleable natural resources (oil, gas, timber), farms, apartment buildings, factories, restaurants, and, in most instances, mobile homes.Social cognitive learning theory in the classroom how is real property assessed?

The second way is to calculate the cost, using today's labor and material prices, to replace the structure with a similar one.Social cognitive learning theory in the classroom if the structure is not new, the assessor determines the depreciation since it was built. The resulting value is added to an estimate of the market value of the land.Social cognitive learning theory in the classroom this method, called the cost approach, is used to value special purpose and utility properties.

Once the assessor estimates the market value of a property, its assessment is calculated.Social cognitive learning theory in the classroom new york state law provides that all property within a municipality be assessed at a uniform percent of market value. The level of assessment can be five percent, 20 percent, 50 percent, or any other fraction, up to 100 percent.Social cognitive learning theory in the classroom everyone pays his or her fair share of taxes as long as every property in a locality is assessed at the same percent of value.

For example, a house with a market value of $100,000 located in a town that assesses at 15 percent of value would have an assessment of $15,000.Social cognitive learning theory in the classroom the assessment is multiplied by the tax rate for each taxing jurisdiction — city, town, village, school district, and so on — to determine the tax bills. (for further explanation of this process, see how the property tax works.) does the assessor have to be let into your home?Social cognitive learning theory in the classroom

The real property system is a computer software package (created and maintained by ORPTS) to assist assessment administration functions. It is available to assessors who have the necessary computer equipment, and allows them to electronically maintain the assessment roll and related records.Social cognitive learning theory in the classroom corrections to state form RP—5217 can also be sent to the state board electronically. The real property system also includes computer—assisted mass appraisal programs for value estimation and assessment updates.Social cognitive learning theory in the classroom

Legally, the assessor must be present at all public hearings of the board of assessment review (BAR). The BAR may request the assessor to present evidence in support of tentative assessments being grieved by taxpayers.Social cognitive learning theory in the classroom after meeting in private without the assessor, the BAR makes its decisions and orders any appropriate changes to the assessment roll before it becomes final.Social cognitive learning theory in the classroom if assessment reductions are denied by the BAR, and property owners appeal to small claims assessment review, the assessor prepares evidence for those hearings.Social cognitive learning theory in the classroom

The assessor reviews every transfer of real property for accuracy, including the basic information on the buyer, seller, and sale price. Assessment records are updated, and any unusual conditions affecting the transfer are also verified.Social cognitive learning theory in the classroom results are recorded on form RP—5217 at the real estate closing. The assessor makes corrections to this form.

Informal meetings with assessors to resolve assessment questions about the next assessment roll can take place throughout the year.Social cognitive learning theory in the classroom if, after speaking with your assessor, you still feel you are unfairly assessed, the booklet, contesting your assessment in new york state describes how to prepare and file a complaint with the board of assessment review for an assessment reduction, and indicates the time of year it can be done.Social cognitive learning theory in the classroom