Authorizes the Church of the Living God Pillar & Ground to file an application for exemption from real property taxes for the 2022-2023 assessment rolls.
Relates to the limit upon real property tax levies by local governments; exempts real property owned by a city, town or village from taxes for infrastructure, road maintenance, snow removal, capital projects, consent order and smart growth initiative expenses and any extraordinary expenses required to respond to public health emergencies and pandemics.
Relates to providing a tax exemption for volunteer firefighters and volunteer ambulance workers in a county with a population of more than 250,000 and less than 500,000 persons.
Relates to raising the tax abatement rate and extending certain deadlines for purposes of the green roof tax abatement for certain properties in a city of one million or more persons.
Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Maritime Administration, a component of the United States Department of Transportation with respect to the 2020-2021 and 2021-2022 assessment rolls for the parcel conveyed to such organization located at 307 Steamboat Road, Great Neck, county of Nassau.
Includes distributions to an employer sponsored retirement plan in the definition of "income" for determining eligibility in the school tax relief program (STAR).
Provides for the imposition of a fine for the failure of a cooperative apartment corporation to credit the STAR exemption to the tenant-stockholders thereof.
Relates to the utilization of funds in the Catskill off-track betting corporation's capital acquisition fund for the purposes of statutory obligations, payroll, and expenditures necessary to accept authorized wagers.
Allows localities the option to exclude income from any disability pension or benefit in computation of income for purposes of determining eligibility for the partial real property tax exemption granted to persons 65 years of age or over.
Provides that the governing body of an assessing unit with a population greater than 97,000 and less than 100,000 is authorized to enact a local law or resolution, authorizing the assessor of such assessing unit to extend the taxable status date applicable to such assessing unit by no more than 90 days.
Authorizes the acceptance of an application for a retroactive property tax exemption from the Center for Jewish Life of Hewlett Inc. for a portion of the 2021--2022 school year taxes and a portion of the 2022 general year assessment roll.