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.
S T A T E O F N E W Y O R K
________________________________________________________________________
5871
2025-2026 Regular Sessions
I N A S S E M B L Y
February 24, 2025
___________
Introduced by M. of A. GALLAGHER -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to disclosing and
publishing information relating to the use or non-use of computer
assisted mass appraisal systems or other statistical formulae or
computer software to assess or adjust real property tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 571 to read as follows:
§ 571. TRANSPARENCY IN STATISTICAL ASSESSMENT METHODS. 1. ANY ASSESS-
MENT UNIT OR CONSOLIDATED ASSESSMENT UNIT THAT USES A COMPUTER ASSISTED
MASS APPRAISAL SYSTEM OR OTHER STATISTICAL FORMULA OR COMPUTER SOFTWARE
AT ANY STEP DURING THE ASSESSMENT OF TAXES ON REAL PROPERTY PURSUANT TO
THIS CHAPTER SHALL PUBLISH AT LEAST ANNUALLY ON SUCH ASSESSING UNIT'S OR
CONSOLIDATED ASSESSING UNIT'S WEBSITE:
A. THE STATISTICAL FORMULA OR FORMULAE, CODE, OR SCRIPT USED TO DETER-
MINE, INFORM, OR ADJUST ASSESSMENTS, IF ANY, INCLUDING A DESCRIPTION OF
EACH VARIABLE CONTAINED THEREIN AND THE SOURCES OF DATA UTILIZED FOR
EACH SUCH VARIABLE;
B. A WRITTEN DESCRIPTION OF THE METHODOLOGY UNDERLYING EACH STATIS-
TICAL FORMULA, CODE, OR SCRIPT, INCLUDING HOW SUCH CALCULATIONS ARE USED
TO DETERMINE, INFORM, OR ADJUST ASSESSMENTS; AND
C. INFORMATION REGARDING THE COMPUTER SOFTWARE OR COMPUTER ASSISTED
MASS APPRAISAL SYSTEM USED FOR THE LAST ASSESSMENT YEAR, INCLUDING THE
LENGTH OF TIME SUCH SOFTWARE OR SYSTEM HAS BEEN USED, AND THE COST AND
TERMS OF THE CONTRACT, IF ANY, FOR THE LICENSE TO USE SUCH SOFTWARE.
2. IN ANY ASSESSING UNIT OR CONSOLIDATED ASSESSING UNIT THAT DOES NOT
USE ANY COMPUTER ASSISTED MASS APPRAISAL SYSTEM OR OTHER STATISTICAL
FORMULA OR COMPUTER SOFTWARE AT ANY STEP DURING THE ASSESSMENT OF TAXES
ON REAL PROPERTY, SUCH ASSESSING UNIT OR CONSOLIDATED ASSESSING UNIT
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08922-01-5
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