BILL NUMBER: S6903

SPONSOR: BRESLIN
 
TITLE OF BILL:  An act to amend the real property tax law, in relation
to increasing the population limit of certain cities for purposes of
requiring training of assessors of such cities

 
PURPOSE OR GENERAL IDEA OF BILL:

Increases the population limit of certain cities for purposes of requir-
ing training of assessors of such cities

 
SUMMARY OF PROVISIONS:

Section 1 Subdivision 2 of section 334 of the real property tax law, as
added by chapter 472 of the laws of 1984 and such section as renumbered
by chapter 361 of the laws of 1986, is amended to read as follows: 2.
The Provisions of section three hundred ten of this title shall not be
applicable to a county having the power to assess real property for tax
purposes where on August first, nineteen hundred seventy such assess-
ments were by a board of assessors nor shall such section be applicable
              

to a city with a population of one hundred twenty-five thousand or more
as of the federal census taken in the year nineteen hundred seventy. In
the event that any county or city in a subsequent year meets the
requirements of this subdivision, the provisions of section three
hundred ten of this title shall continue to be applicable unless the
legislative body of the county or city adopts a local law to provide
that such section shall not be applicable to such county or city.

 
JUSTIFICATION:

Assessors play a critical role in regard to the final determination of
residential and commercial property taxes. The value of the properties
is arrived at from a variety of different means incorporating a multi-
tude of values that a highly trained individual must keep in mind when
making the calculations. The same holds true for real property tax
exemptions as well since there are hundreds of different exemptions that
taxpayers may apply for, yet the criteria for those exemptions are
applied on a case-by-case basis by the assessor. Knowing the important
role assessors serve in the overall process at the local level, in 1970,
the State of New York passed into law qualifications for assessors and
required annual training for certain assessors; majority of which is
provided by NYS at minimal cost to the the communities. At that time,
cities with a population of 100,000 or more were exempted as was the
City of New York. This bill looks to adjust the population level from
100,000 to 125,000 which would require the training requirement to be
applicable to cities including the City of Albany. Annual training will
support and enhance the work that City Assessors perform that must to be
accomplished as municipalities seek to expand their tax bases and
encourage development, increased tax exemptions, and a steady caseload
of tax certiorari cases that municipalities are required to defend.

 
PRIOR LEGISLATIVE HISTORY:

None

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None
 
EFFECTIVE DATE:
January 1, 2019 and shall apply to cities with population levels of one
hundred twenty-five thousand or more on and after such effective date

                                
 
BILL NUMBER: S6903A

SPONSOR: BRESLIN
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to requiring
assessors of real property in the city of Albany to obtain commissioner
of taxation and finance certification of successful completion of the
basic course of training and education

 
PURPOSE OR GENERAL IDEA OF BILL:

Requires training for assessors in the City of Albany

 
SUMMARY OF PROVISIONS:

Provides a training requirement for the City of Albany assessor.

 
JUSTIFICATION:

              

Assessors play a critical role in regard to the final determination of
residential and commercial property taxes. The value of the properties
is arrived at from a variety of different means incorporating a multi-
tude of values that a highly trained individual must keep in mind when
making the calculations. The same holds true for real property tax
exemptions as well since there are hundreds of different exemptions that
taxpayers may apply for, yet the criteria for those exemptions are
applied on a case-by-case basis by the assessor. Knowing the important
role assessors serve in the overall process at the local level, in 1970,
the State of New York passed into law qualifications for assessors and
required annual training for certain assessors; majority of which is
provided by NYS at minimal cost to the the communities. At that time,
cities with a population of 100,000 or more were exempted as was the
City of New York. This bill looks to require the training requirement be
applicable the City of Albany. Annual training will support and enhance
the work that the City Assessor performs. The assessor role is vital as
municipalities seek to expand their tax bases and encourage development,
for understanding new tax exemptions, and for proper handling of the
steady caseload of tax certiorari cases that municipalities are required
to defend.

 
PRIOR LEGISLATIVE HISTORY:

None

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None

 
EFFECTIVE DATE:
Immediate; however, an assessor whose term commenced prior to January 1,
2019 shall have until January 1, 2021 to complete the requirements.