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Certificate Cost: $75. Members Get All Credits Included.

Many property owners and many real estate professionals do not fully understand how a real property assessment differs from market value or how New York’s administrative grievance process works. This course gives appraisers, real estate brokers, associate brokers, and salespersons a practical framework for explaining the assessment cycle, recognizing potential overassessment, assembling relevant market evidence, and understanding how assessment outcomes may affect sellers and buyers.

Participants examine the history and purpose of property taxation; assessed value, market value, equalization, tax rates, exemptions, valuation dates, tentative and final assessment rolls, Grievance Day, Board of Assessment Review proceedings, denials, Small Claims Assessment Review, tax certiorari, and jurisdictional differences. The course also develops a residential market analysis using acceptable comparable sales and supported adjustments, then contrasts residential and commercial grievance valuation.

The course separates professional roles. Appraisers must remain independent, impartial, objective, competent, and compliant with New York Executive Law Article 6-E and the USPAP edition incorporated by 19 NYCRR §1106.1. Brokers and salespersons must work within Article 12-A, their agency relationship, broker supervision, and their competence; deal honestly and avoid misleading representations; and refer legal, tax, appraisal, or assessment-representation questions beyond their role to qualified professionals.

NYS Department of State Approved Course Codes:

Webinar! Challenging Property Tax Assessments