NYSAA Legislative Position Paper
The New York State Assessors' Association is committed to the highest professional standards in assessment administration. The real property tax is the main revenue source for local governments and the least costly to administer. Assessment administration must function in the equitable and optimum manner.
Therefore, the Officers and Executive Board of the Association take the following positions on legislative and budgetary issues.
•REDUCED RELIANCE ON THE REAL PROPERTY TAX
Improvements to the valuation system ensure fairness in distribution, but do not address the overall tax burden.
• THE CONCEPT OF A LEGISLATIVE CHANGE TO A 100% MARKET VALUE STANDARD
This would enhance the understanding of the assessment process to the taxpayer and at the same time relieve the local government of the political burden of selecting a fractional value standard.
• EQUITABLE ASSESSING PRACTICES FOR ALL REAL PROPERTY
Revaluations and continual updates with full municipal and state endorsement help to ensure equity.
• ONE ACCURATE MEASUREMENT OF MUNICIPAL ASSESSMENT PRACTICES
This is required to eliminate taxpayer confusion and frivolous lawsuits.
• CONTINUED SUPPORT FROM THE STATE LEGISLATURE
The Maintenance Aid Programs and Assessor Education Reimbursement aid in the support of local government to ensure equity.
• ENHANCED PUBLIC CONFIDENCE IN UTILITY VALUATION
Current methods of valuing utility and telecommunication properties are in a state of flux. Accurate measures of real property value must be determined and disseminated to local officials.
• IMPROVEMENTS TO SMALL CLAIMS ASSESSMENT REVIEW ADMINISTRATION
We support the rights of the individual property owner to an inexpensive review of assessments; however, this poorly administrated process has led to inequitable and/or illegal decisions. There also needs to be an appeal procedure for local municipalities.
• UNIFORM TREATMENT OF STATE-OWNED LANDS
Current statutes arbitrarily provide regional discrimination on the taxability of state-owned lands.
• EXPANSION OF EXEMPTIONS
With the exception of the STAR program, exemptions only serve to shift tax burdens not eliminate them.
• CLASSIFICATIONS OF ASSESSMENTS
Articles 18 and 19 of the Real Property Tax Law have become an administrative nightmare and leads to inequity and political conflict in the assessment process.
The New York State Assessors' Association is committed to working with the State Legislature to promote quality in assessment administration throughout the State of New York. It is our desire to maintain professional standards through education, communication and public relations.