N.Y. Laws » CHAPTER Real Property Tax / ARTICLE Judicial Review / TITLE Special Proceeding For Small Claims Assessment Review
New York Consolidated Laws

N.Y. Real Property Tax Law § 731 (2026)

Appointment of hearing officers

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 731. Appointment of hearing officers. 1. The chief administrator of
the courts shall appoint a panel of small claims hearing officers
selected from persons requesting to serve as such hearing officers who
shall have submitted resumes of qualifications.  Hearing officers to be
appointed to the panel shall be qualified by training, interest,
experience, temperament and knowledge of real property assessment and
valuation practices and provisions of state and local law governing the
making of assessments, but need not be attorneys at law.  The chief
administrator of the court shall randomly assign a hearing officer or
hearing officers, or may assign a judicial hearing officer designated
pursuant to article twenty-two of the judiciary law, to conduct an
informal hearing on the petition for review with the applicants for
small claims and a representative of the assessing unit which made the
assessment sought to be reviewed. Hearing officers assigned shall be
familiar with the assessing unit in which the real property subject to
review is located, and shall not possess any conflict of interest as
defined by the public officers law with regard to the petitions to be
heard. Hearing officers shall be compensated for their services in
accordance with a fee schedule to be established by the chief
administrator of the courts.  For purposes of subdivisions two and three
of this section and the other provisions of this title, the term
"hearing officer" shall include a judicial hearing officer.
  2. A hearing officer shall disqualify himself or herself from a
hearing where such officer possesses a conflict of interest as defined
by the public officers law. Such hearing officer shall also disqualify
himself or herself from a hearing where such hearing officer has a
direct or indirect interest in any property for which a petition has
been filed. For the purposes of this title, a hearing officer shall be
deemed to have a direct or indirect interest in any property for which a
petition has been filed when the hearing officer, spouse, or any of his
or her minor children:
  (a) is the owner of such property; or
  (b) is an officer, director, partner or associate of a law firm or
real estate firm which has a financial interest with the owner of such
property.
  3. Where a hearing officer disqualifies himself or herself, such
hearing officer shall notify the chief administrator of the court who
shall reassign the case to another hearing officer.
Notes of Decisions
Cited in 2 cases, 1991–2001 · leading case: Agosh v. Town of Cicero Bd. of Assessment Review, 150 Misc. 2d 756 (N.Y. Sup. Ct. 1991).
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Agosh v. Town of Cicero Bd. of Assessment Review, 150 Misc. 2d 756 (N.Y. Sup. Ct. 1991). · cites it 3× “There being no express definition of the phrase "conflict of interest” in the statute referred to, petitioners point to sections that bar a public employee from accepting other employment that will impair his independence of judgment in the performance of his official duties…”
Moyer v. Town of Greece, 188 Misc. 2d 1 (N.Y. Sup. Ct. 2001). “A Hearing Officer, who had been selected pursuant to the provisions of Real Property Tax Law § 731, was designated to hear and determine the SCAR proceeding.”
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