[HISTORY: Adopted by the Town Board of the Town of Huntington 9-14-1982 by L.L. No. 9-1982; amended in its entirety 5-7-2002 by L.L. No. 14-2002. Subsequent Amendments noted where applicable.]
As used in this chapter, the following terms shall have the meanings indicated:
ASSESSOR
The head of the Department of Assessment who is charged with the duty of assessing all real property within the Town of Huntington, including the incorporated villages, for the purpose of real property taxation, special ad valorem levies and special assessments for county, Town, village, school districts, library districts and special districts.
DEPARTMENT
The Town of Huntington Department of Assessment.
DEPUTY ASSESSOR
The Deputy Assessor of the Department, who in the absence of the Assessor shall act generally for and in place of the Assessor.
A. 
There shall be in the Town of Huntington a Department of Assessment. The principal executive officer and administrative head of such Department shall be the Assessor, who shall be appointed by the Town Board for a term of six years as provided in § 310 of the Real Property Tax Law, at such salary as may from time to time be fixed by the Town Board. The Assessor shall be appointed on the basis of his administrative experience and qualifications for the duties of such office as prescribed by the Real Property Tax Law and such additional standards as may be required by the Town Board. The Assessor shall be the head of the Department, with power and authority to appoint and remove officers and employees under his jurisdiction in accordance with the Civil Service Law and other applicable laws.
B. 
The Assessor is empowered herein to appoint a Deputy Assessor with the consent of the Town Board, who shall generally act for and in his behalf and who shall perform such duties as are vested in and imposed upon that Department by the provisions of this chapter, by statute or by other lawful authority.
The Assessor shall have such powers as prescribed by law necessary for the proper administration of the Department and may establish or eliminate divisions of responsibility within his Department with the knowledge of the Supervisor and the Town Board.
A. 
Assessment. The Department shall maintain, administer, manage and supervise the assessing of all properties for tax purposes; maintain property assessment cards, building permit information, and other necessary records; and review assessments on which formal protests have been made.
B. 
Assessment roll. The Department shall administer, manage and supervise the maintenance and update of the assessment roll by transfers of properties by deed and state reports pertaining thereto; process new special districts, court orders and changes of zone; make entry of all changes on the Town assessment roll and compile valuations for the certification of the Town assessment roll; prepare summary reports for all appropriate municipalities and public officials; and notify taxpayers of any change in assessment.
C. 
Apportionments. The Department shall administer, manage, supervise and process apportionment of parcels of real property for tax purposes; make and record all required Tax Map changes; and process all abandonments, condemnations and new subdivisions.
D. 
Exemptions. The Department shall administer, manage, supervise and process all applications for property tax exemptions, including senior citizens, veterans, S.T.A.R., home improvement, first-time homebuyers and all other applications for persons and organizations who may qualify for exempt status.
E. 
Information. The Department shall administer, manage, supervise and process all inquiries concerning real property and assessment information for parcels located within the Town of Huntington, including the incorporated villages.
Nothing herein contained shall be construed to delegate or transfer any power of the Town Supervisor contained in §§ 29, 52 and 125 of the Town Law of the State of New York or any other powers which may be lawfully exercised by said Supervisor.
The Board of Assessment Review shall consist of five (5) members who shall be appointed by the Town Board for a term of five (5) years to be staggered pursuant to § 523 of the Real Property Tax Law. Neither the Assessor nor any member of his or her Department may be appointed to the Board of Assessment Review. No member of the Board of Assessment Review shall serve for more than two full terms of office. Term limits shall apply to appointments made after the effective date of this local law. It is the intention of the Huntington Town Board to expand on the provisions of § 523 of the Real Property Tax Law as it relates to the establishment of term limits by virtue of the powers conferred upon it in § 10(l) of the Municipal Home Rule Law.
The Board of Assessment Review shall meet to hear complaints relating to the assessed value of properties located within the Town of Huntington and its incorporated villages. Such complaints shall include those alleging that an assessment is excessive, unequal, unlawful or that real property is misclassified. The Board may call such persons as it deems necessary to give testimony or produce records at the hearing. The Assessor shall have the right to be heard on any complaint in open session. The Board shall thereafter determine the final assessed valuation or taxable assessed valuation, or the actual assessment or transition assessment, or the proper class designation of the real property of each complainant, and shall ratify assessment stipulations entered into by the Assessor and the complainant.