Is the local official who estimates the market value of all real property in the town.  The assessor is obligated by New York State Law to maintain property assessments at a uniform percentage of market value each year.  Similar properties must be similarly assessed.  The assessor also performs many administrative functions, such as inspecting new construction and major improvements to existing structures, ensuring that the property‘s physical inventory is current and that the appropriate improvements are assessed.  The assessor reviews each transfer of real property for accuracy and approves property tax exemptions.  The assessor is not responsible for creating taxes.  Possession of a valid New York State "Basic Certification" is required and an "Advanced Certificate" must be obtained within a year.