Direct answer: In New York, the primary assessment office term is City, Town or County Assessor. Tax collection, recorded documents and formal appeals may be handled by separate offices.
Who handles property tasks in New York?
AssessmentCity, Town or County Assessor
Appeal bodyLocal Board of Assessment Review, NYC Tax Commission, or Nassau Assessment Review Commission
Tax collectionCity, town, county or school tax receiver
Recorded documentsCounty Clerk or NYC ACRIS / Richmond County Clerk
How the state system works
Assessment is often administered by cities or towns; county systems vary and New York City has a separate system.
New York assessment is highly local. Cities and towns commonly assess property; Nassau County and New York City operate major centralized systems. County clerks or city recording systems maintain deeds, and tax collection depends on the locality.