2023 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.