Relates to the term "income" for purposes of the school tax relief exemption; adds 401(k) and 403(b) accounts to the list of eligible income deductions when determining Enhanced STAR eligibility.
Shifts the conducting of the income verification process for the purposes of the senior citizen tax exemption from municipalities to the department of taxation and finance.
Increases the enhanced STAR property tax deduction for tax for final assessment rolls to be completed after two thousand twenty-six; provides a total exemption from school taxes for certain persons eighty years of age and older.
Relates to assessments for certain real property tax exemptions to include years where there is sufficient data to determine an applicant's eligibility for exemptions.
Extends the effectiveness of certain provisions dealing with tax exemptions for rent regulated properties occupied by senior citizens and persons with disabilities until 2026.
Relates to the automatic identification of elderly pharmaceutical insurance coverage program enrollees who are eligible for HEAP and automatic enrollment of such eligible enrollees in HEAP.
Requires the office for the aging to develop and provide elder abuse prevention training to train senior service centers and contractors in the detection and reporting of elder abuse in consultation with the office of children and family services.