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 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.
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.
Clarifies the definition of veteran to include career members of the armed forces for purposes of the veterans alternative tax exemption by considering individuals who meet certain conditions to have been discharged or released from active military service of the United States despite the fact that no discharge may have been issued.
Authorizes municipalities in the county of Rockland to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law.
Relates to subjecting the Caumsett State Historic Park Preserve in the county of Suffolk, and Planting Fields Arboretum State Historic Park in the county of Nassau to taxation for all purposes.
Relates to the certification of certain property complying with the residential-commercial urban exemption program and the revocation of benefits of such program in certain circumstances.