NY Real Prop Tax L § 336 (2021)
2021 New York Laws RPT - Real Property Tax Article 3 - Taxable Real Property and Standard of Assessment Title 2 - Assessors and Assessor Training 336 - Statement of Disclosure for Assessors.

§  336.  Statement  of  disclosure for assessors. 1. Definitions. When used in this section and unless otherwise expressly stated or unless the context otherwise requires:   a. The term "appropriate body" or "appropriate bodies" shall mean:  (i) in the case of any municipal  corporation  which  has  created  or hereafter  creates  a  board  of  ethics or conflicts of interests board which is in existence at the time an annual statement of  disclosure  is due,  and  which  has  been  designated  by  local  law,  ordinance,  or resolution to be the repository for completed  statements  of  financial disclosure, such board of ethics or conflicts of interests board;  (ii)  in  the  case  of any municipal corporation which has created or hereafter creates a board of ethics  or  conflicts  of  interests  board which  is  in existence at the time an annual statement of disclosure is due, and which has not been  designated  by  local  law,  ordinance,  or resolution  to  be  the repository for completed statements of financial disclosure, such board of ethics or conflicts of interests board;  (iii) in the case of any municipal corporation for which no  board  of ethics  or  conflicts  of interests board is in existence at the time an annual statement of disclosure is due, the clerk of the county in  which such municipal corporation is located; and  (iv)  in  the  case  of  a  consolidated  assessing unit, the board of directors thereof.   b. "Assessor" has the meaning defined therefor in subdivision three of section one hundred two of this chapter and includes any other municipal officer or employee engaged in  the  assessment  of  real  property  for purposes  of  taxation and also includes a municipal officer or employee assigned professional appraisal duties which relate to the assessment of real property for purposes of taxation.   c. "Statement of disclosure" shall mean a statement disclosing (i) the description of any real property owned by the assessor in the  assessing unit  or  in  any contiguous municipal corporation. For purposes of this subparagraph of disclosure, "property owned by" means  any  property  in which  the  assessor  has a financial interest in excess of one thousand dollars, whether such property is owned  by  the  assessor  directly  or through  a  corporation  in which the assessor is an officer or in which the assessor owns more than five percent of  the  shares.  It  shall  be sufficient  to  meet the requirements for this item of disclosure if the assessor shall state the acreage of the property, the square footage  of any structure on the property, the use whether residential or commercial to  which the structure is put, the municipal corporation in which it is located, and the general section of the  municipal  corporation  (north, south,  east,  west,  center);  (ii)  the  name  of any employer and the position held; (iii) the name of any corporation of which  the  assessor is  (A)  an  officer, director or employee, or (B) in which the assessor owns more than five percent of  the  shares  and  the  position  of  the assessor; (iv) a description of any self-employment (if it provided more than  two  thousand  dollars  of  gross  income in the previous calendar year); (v) if the assessor is licensed to practice any profession by the state of New York, and  the  assessor  practices  such  profession,  the nature  of  the  practice and the types of business in which the clients engage. For the purposes of this subparagraph of disclosure, it shall be sufficient to describe the types of business in which the clients engage as a broad category encompassing the majority of the assessor's clients; (vi) types of gifts, except gifts from relatives,  of  more  than  fifty dollars  in value; (vii) persons or firms to whom money in the amount of more than one thousand dollars is owed not  including  credit  cards  or bank  loans;  and (viii) persons or firms, except relatives, who owe the assessor an amount in excess of one thousand dollars.  With  respect  to  any  such  subparagraph  of  disclosure, the assessor shall also provide information with respect to the  members  of  the  assessor's  immediate family, unless, after a reasonable effort by the assessor, the spouse or other  immediate  family member refused to disclose such information, in which case, the statement shall so state such  refusal.  Such  statement shall not require the disclosure of any values of property or amounts of compensation.   2.  Posting  of statute. The chief executive officer of each municipal corporation shall cause a copy of this section to be kept  posted  in  a public   building  under  the  jurisdiction  of  his  or  her  municipal corporation where public notices are generally posted in  the  municipal corporation.  Failure  to post any such copy shall have no effect on the duty of compliance with this section, nor with the  enforcement  of  the provisions thereof.   3. Filing of statement of disclosure by assessors. Notwithstanding the provisions  of  any general, special, or local law to the contrary, each assessor, except an assessor who is compensated in  an  amount  of  less than twenty thousand dollars annually in the aggregate for serving as an assessor  or  who  is  required to file an annual statement of financial disclosure by an appropriate body as provided for in article eighteen of the general municipal law, shall file an annual statement of  disclosure with  the appropriate body, as defined in this section, on the fifteenth day of May. Such statement of disclosure shall contain  the  information and shall be in the form set forth hereinbelow: 1. Name_______________________________________________________________ 2. (a) Title of Position______________________________________________   (b) Department, Agency or other Governmental Entity________________   (c) Address of Present Office______________________________________   (d) Office Telephone Number________________________________________ 3.  (a) If married, please give spouse's full name including maiden name    where applicable.                                                                        .   (b) List the names of all unemancipated children.    _____________________________________________________________________    _____________________________________________________________________    _____________________________________________________________________    _____________________________________________________________________    _____________________________________________________________________    Answer each of the following questions completely,  with  respect  to    the  calendar  year  ending  the  December 31st preceding the date of    filing of this statement of disclosure unless another period or  date    is  otherwise  specified.  If  additional  space  is  needed,  attach    additional pages.     1. Describe any real property in which you have a financial  interest    greater  than  $1,000  (whether  owned  by  you  or  owned  through a    corporation in which you are an officer or in which you own more than    5% of the  shares)  in  the  assessing  unit  or  in  any  contiguous    municipal corporation:     a. Acreage of the property:     b. Square footage of any structure or structures on the property:     c. Municipal corporation in which located:     d.  General  area  of  municipal corporation in which the property is    located (north, south, east, west, central):     e. Use of structure (residential, commercial, industrial):     2.  Name  any  employer other than the municipal corporation in which    you are employed as assessor and the position you hold:     3. Name any corporation in which a) you are an officer,  director  or    employee, or b) in which you own more than five percent of the shares    and give your position in it:     4.  Describe  any  self-employment  (if  it  provided  more  than two    thousand dollars of gross income in the previous calendar year):     5. If you are licensed to practice any profession by the state of New    York, and you practice  that  profession,  give  the  nature  of  the    practice  and  the  general  types  of business in which your clients    engage:     a. Type of profession (e.g., lawyer, real estate broker, pharmacist):     b. General types of business in which  a  majority  of  your  clients    engage  (e.g., real estate development, general practice, healthcare,    general business):     6. Types of gifts, except gifts from immediate  family  or  relatives    within  the  third  degree of consanguinity or affinity, of more than    fifty dollars in value:     7. Persons or firms to whom money in the  amount  of  more  than  one    thousand  dollars  is  owed not including credit cards or bank loans;    and     8. Persons or firms, except relatives,  who  owe  you  an  amount  in    excess of one thousand dollars.   4. Other laws. No local law, ordinance, or resolution shall be adopted which is inconsistent with the provisions of this section.