Review boards, the building department, the assessor, the receiver of taxes, the engineer, and the health department

Lesson 60 of 81 · All lessons · Up next: Property insurance: homeowners and tenant policies, coverage, and the agent's role →

Match the question to the municipal function

A New York real estate salesperson should identify the decision or record needed before directing a client to a municipal office. Office names and assignments vary locally; confirm the responsible office and required approvals for the property.

Review boards

A planning board commonly reviews subdivisions and site plans where authorized. A zoning board of appeals hears zoning appeals and considers variances. A board of assessment review hears administrative assessment complaints. Setback relief and a challenge to assessed value go to different boards.

Building department

Building officials handle permits, inspections, code compliance, and occupancy documentation. A permit authorizes described work; final occupancy or completion documentation addresses a different stage. New York's Executive Law § 377 provides for the Uniform Fire Prevention and Building Code and construction standards. For an addition, investigate both its permit and final documentation.

Assessor and receiver of taxes

The assessor values property for assessment purposes and maintains assessment information. Real Property Tax Law § 505 requires verification of the tentative assessment roll, including its listed property and estimated values. Assessed value need not equal asking price. Tax liability also depends on applicable rates and exemptions.

The receiver of taxes, or tax collector, collects taxes and maintains payment records. Direct a valuation question to the assessor and a payment question to the collector. An assessment challenge belongs in the assessment review process; paying the bill does not resolve that challenge.

Engineer and health department

The municipal engineer addresses infrastructure and technical matters such as roads, grading, drainage, and water or sewer improvements. The health department addresses sanitation and public health, including private wells and septic systems within its jurisdiction. A project can require input from both.

A property question connects to six municipal functions. Review boards handle decisions and appeals. The building department handles permits and inspections. The assessor handles valuation. The receiver of taxes handles collection and payment records. The municipal engineer handles infrastructure. The health department handles sanitation. The branches identify different responsibilities, not a sequence of approvals.
Choose the office by the question being asked.

Use the map to obtain the right records. One favorable decision does not establish that every required approval has been obtained.

Key terms

Sample questions

Which municipal official's principal function is valuing real property for assessment purposes?

  • Receiver of taxes
  • Building inspector
  • Assessor
  • Municipal engineer
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