Removes the ability of a board of trustees and mayor to act as the board of assessors

This bill (S 2684) changes village governance rules by prohibiting village boards of trustees and mayors from serving as members of the board of assessors. It specifically bars any trustee or the mayor from being appointed to the assessors' board in the same village, ending a previous practice where these officials could hold both roles. The bill amends existing law to clarify that while boards may consolidate offices like clerk or treasurer with assessor (or combine two of those roles), they cannot act as the assessors' board themselves. This directly affects village boards and mayors in New York State, requiring separate appointments for the assessors' position. The law takes effect January 1, 2026.