Relates to the offering of installment payment plans for tax delinquent property in the city of Mount Vernon, subject to a first payment equal to at least ten percent of delinquent taxes, assessments or other legal charges, and subject to specific periods of duration.
Authorizes the town of Kinderhook to alienate certain parklands and to convey such land to the Valatie Volunteer Rescue Squad for the purpose of providing emergency medical services to the town of Kinderhook.
Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from St. Gregorios Malankara Orthodox Church Queens, Inc. for portions of the 2021-2022 and 2022-2023 assessment rolls.
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.
Authorizes the pass-through or transfer of the credits for rehabilitation of historic properties; authorizes the allocation of the credit in a separate manner from any federal certified historic tax credit.
Increases the percentage of hotel and motel tax authorized to be collected by the county of Albany from 6% to 6.5%; extends the authority of the county of Albany to impose and collect such tax for an additional three years.
Relates to the Peconic Bay region community preservation funds; defines "disadvantaged communities"; provides that funds utilized for water quality improvement projects may be carried forward from year to year for utilization in future budgets and not less than ten percent of the annual proceeds of the fund shall be utilized to benefit disadvantaged communities; provides that management and stewardship funds may only be expended for projects related to lands acquired for open space preservation and historic preservation purposes; makes related provisions.
Extends eligibility for the farm employer overtime tax credit to certain professional employer organizations that are in a contractual relationship with an eligible farm employer.
Authorizes the pass-through or transfer of the credits for rehabilitation of historic properties; authorizes the allocation of the credit in a separate manner from any federal certified historic tax credit.