NY A02710

Allows local governments in New York to appoint property tax assessors who are residents of directly adjacent states (Connecticut, Massachusetts, Vermont, New Jersey, or Pennsylvania), not just New York residents

Makes the out-of-state residency option discretionary for each local government's legislative body, rather than mandatory

Amends Section 310 of the Real Property Tax Law, which governs assessor selection for local governments with property tax assessment authority

Takes effect immediately upon passage