NY A03047

Requires all second class towns in New York to appoint assessors rather than elect them, eliminating the elected assessor position statewide

Removes the option for towns to retain elective assessors under former section 1556 of the real property tax law

Eliminates the provision allowing small towns (under 300 inhabitants with less than $100,000 taxable property valuation) to elect one assessor for a two-year term

Assessors must now be appointed according to procedures in section 310 of the real property tax law

Current elected assessors may complete their existing terms before transitioning to the appointed system