New York Real Property Tax - Title 1-A - Section 523 Board of Assessment Review.
Pursuant to Section 523 of the New York Real Property Tax Law in each local government there shall be a Board of Assessment Review. The Board shall consist of not less than three nor more than five members appointed by the Mayor subject to the confirmation of the City Council.
The terms of office must begin on October 1 and end on September 30, five years later. Terms should be staggered so that only one term expires each year. Persons appointed on a date other than October 1, to fill an unexpired term, serve until the September 30 on which that term ends.
Within 20 days of the appointment date of a member or chairman of the Board of Assessment Review, the City Clerk must notify the State Board of Equalization and Director of Real Property Tax Services with the name, address, date of appointment and term of the appointee.