NY S02757

Requires all towns of the second class to appoint assessors rather than elect them, effective immediately.

Removes the requirement for three elected assessors in most second-class towns and one elected assessor in towns with fewer than 300 inhabitants and less than $100,000 in taxable property valuation.

Assessors must be appointed in accordance with section 310 of the real property tax law regarding manner and term of appointment.

Allows currently elected assessors to complete their existing terms before the transition to appointed positions takes effect.