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NY A05871

Bill

Status

Introduced

2/24/2025

Primary Sponsor

Emily Gallagher

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Requires assessment units using computer-assisted mass appraisal systems or statistical software for property tax assessment to publish annually on their website the formulas, code, or scripts used, including descriptions of variables and data sources

  • Mandates disclosure of written methodology explanations describing how statistical calculations determine, inform, or adjust property assessments

  • Requires publication of information about assessment software including how long it has been used and the cost and contract terms for licensing

  • Assessment units that do not use any computer-assisted mass appraisal systems or statistical software must publish annual verification of non-use along with an explanation of their assessment methods

  • Takes effect 90 days after becoming law

Legislative Description

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.

Last Action

referred to real property taxation

1/7/2026

Committee Referrals

Real Property Taxation2/24/2025

Full Bill Text

No bill text available