Relates to the residency requirement for the position of assessor

This bill changes New York's residency requirement for local government assessors. It allows local governments to appoint residents of directly adjacent states (like New Jersey or Connecticut) to the position, in addition to New York residents, if they meet other qualifications. The key provision gives local legislative bodies an optional choice: they may now hire an out-of-state resident for the assessor role instead of requiring a New York resident. This affects local governments that appoint assessors, directly expanding the pool of eligible candidates for that specific position.