Provides that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law.
Authorizes the assessor of the town of Islip, county of Suffolk, to accept an application for exemption from real property taxes from the East Islip Fire District with respect to a portion of the 2021-2022 assessment roll and the entire 2022-2023 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.
Provides real property tax relief to veterans who have at least ten years of service in the U.S. armed forces or in the organized militia of the state of New York.
Requires the disclosure of income and expense statements upon a petition for an article 7 proceeding; imposes staggered dates for submissions of appraisal reports.