Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than three hundred thirty-eight thousand and less than three hundred forty thousand, determined in accordance with the latest federal decennial census.
Authorizes the assessor of Richmond county to grant the Silver Lake Foundation Inc. retroactive real property tax exempt status upon an application therefor.
Authorizes the assessor of Richmond county to grant the Silver Lake Foundation Inc. retroactive real property tax exempt status upon an application therefor.
Provides that the commissioner of taxation and finance shall convene a ten member real estate appraiser task force to investigate and identify the misevaluation of the asset of this category of professionals and develop ways to overcome the biased behavior; makes related provisions.
Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Innovative Resources for Independence for a portion of the 2021 school taxes, all of the 2022-2023 school taxes and all of the 2022 general taxes.
Relates to the taxation of property owned by a cooperative corporation in the towns of Bolton, Horicon, Thurman, Queensbury, Lake George, and Warrensburg.
Imposes a surcharge of twenty percent additional tax on properties owned by persons or businesses from states which have financed the transportation of persons into such city for the purpose of making them a public charge; applies to cities with a population of one million or more.
Requires any contract or retainer agreement between a property owner and an attorney for legal services related to the filing and appearance before a board of assessment review regarding complaints in relation to assessments shall include a written disclosure that such complaints in relation to assessments can be completed without the assistance of an attorney.
Authorizes the Mount Olive Pentecostal Church of Faith, Inc. to file an application for retroactive real property tax exemption for the 2019--2020 assessment roll.
Authorizes the county of Cattaraugus assessor to accept an application for a real property tax exemption from Olean Community Theatre, Inc. for all of the 2021-2022 school taxes and all of the 2022 general taxes.
Exempts water system property owned by a private water-works corporation located in counties with a population of one million or more that are special assessing units from being included as special franchise property.
Extends the enforcement of the collection of delinquent real property taxes and the collection of taxes by banks; enforces the collection of taxes in certain villages.