Requires assessing units to disclose and publish information relating to the use of a computer assisted mass appraisal system or other statistical formula or computer software at any step during the assessment of taxes on real property; requires assessing units not using a computer assisted mass appraisal system or other statistical formula or computer software at any step during the assessment of taxes on real property to verify that such systems, formula, or software were not used and explaining the methods used by such assessing unit to assess real property taxes.
STATE OF NEW YORK
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5871
2025-2026 Regular Sessions
IN ASSEMBLY
February 24, 2025
___________
Introduced by M. of A. GALLAGHER -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to disclosing and
publishing information relating to the use or non-use of computer
assisted mass appraisal systems or other statistical formulae or
computer software to assess or adjust real property tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 571 to read as follows:
3 § 571. Transparency in statistical assessment methods. 1. Any assess-
4 ment unit or consolidated assessment unit that uses a computer assisted
5 mass appraisal system or other statistical formula or computer software
6 at any step during the assessment of taxes on real property pursuant to
7 this chapter shall publish at least annually on such assessing unit's or
8 consolidated assessing unit's website:
9 a. The statistical formula or formulae, code, or script used to deter-
10 mine, inform, or adjust assessments, if any, including a description of
11 each variable contained therein and the sources of data utilized for
12 each such variable;
13 b. A written description of the methodology underlying each statis-
14 tical formula, code, or script, including how such calculations are used
15 to determine, inform, or adjust assessments; and
16 c. Information regarding the computer software or computer assisted
17 mass appraisal system used for the last assessment year, including the
18 length of time such software or system has been used, and the cost and
19 terms of the contract, if any, for the license to use such software.
20 2. In any assessing unit or consolidated assessing unit that does not
21 use any computer assisted mass appraisal system or other statistical
22 formula or computer software at any step during the assessment of taxes
23 on real property, such assessing unit or consolidated assessing unit
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08922-01-5
A. 5871 2
1 shall publish annually on its website a verification to such effect and
2 an explanation of the methods used to assess taxes on real property
3 pursuant to this chapter.
4 § 2. This act shall take effect on the ninetieth day after it shall
5 have become law.
