STATE OF NEW YORK
________________________________________________________________________
2710--A
2025-2026 Regular Sessions
IN ASSEMBLY
January 22, 2025
___________
Introduced by M. of A. LEVENBERG -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the real property tax law, in relation to the residency
requirement for assessor in local government
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 310 of the real property tax law,
2 as amended by chapter 293 of the laws of 1993, is amended to read as
3 follows:
4 1. Selection. Each local government to which this title applies which
5 has the power to assess real property for purposes of taxation shall
6 have one assessor. An appointive assessor shall be appointed by the
7 legislative body of the local government except that in a local govern-
8 ment where department heads and other local officers are appointed by
9 the chief executive officer, such assessor shall be appointed by such
10 officer. Any resident of the state, or, at the option of the legislative
11 body of the local government, a resident of a directly adjacent state,
12 otherwise eligible for appointment as assessor, may be appointed asses-
13 sor. An assessor may be employed by the local government in any other
14 position not incompatible with the office of assessor.
15 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04309-02-5
