Senate Bill S7490

                                 BILL NUMBER:  S7490

 TITLE OF BILL :
An act to amend the real property tax law, in relation to exempting
assessors from small municipalities from having to file financial
disclosure statements


 PURPOSE OR GENERAL IDEA OF BILL :
To exempt assessors employed by municipalities of under 50,000
inhabitants from having to file mandatory financial disclosure.

 SUMMARY OF SPECIFIC PROVISIONS :
This bill amends Chapter 548 of the laws of 2003 to exempt assessors
in assessing units or consolidated assessing units in New York State
with under 50,000 in population from its mandatory financial
disclosure provisions.

 JUSTIFICATION :
Chapter 548 of the Laws of 2003 created a state mandate on local
governments to require local municipal officials, namely assessors, to
file financial disclosure statements. This bill would exempt most
assessors from having to file such financial disclosure.  communities
already have the ability under local home rule powers to require
financial disclosure statements to be filed by their officers and
employees. Across New York State there are hundreds of small
              

municipalities that employ part-time assessors or share assessors with
other jurisdictions. The problems with assessment practices in NYC
which caused the enactment of Chapter 548 of the laws of 2003 are not
the same in the vast majority of jurisdictions outside New York city.
Many of these assessors earn a very small portion of their total
income from their assessing duties and without relief from financial
disclosure requirements they may elect not to continue in their
assessing positions. This could create a severe loss of qualified
personnel. To alleviate this problem this bill exempts assessors in
assessing units or consolidated assessing units under 50,000 in
population from having to file financial disclosure statements. It
would not, however, prohibit localities from mandating some form of
financial disclosure from their assessors if they were concerned about
this issue.

 PRIOR LEGISLATIVE HISTORY :
2007, A.2427 01/17/2007 referred to real property taxation 01/09/2008
referred to real property taxation 05/13/2008 held for consideration
in real property taxation 2005 Referred to Real Property

 FISCAL IMPLICATIONS :
None.

 EFFECTIVE DATE :
This bill shall take effect immediately.