Relates to authorizing counties to set interest rates imposed on late payment of property taxes and delinquencies and redemption of property subject to more than one tax lien.
Authorizes the city of Lockport to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy; provides the city of Lockport shall notify all owners or known interested parties of record of the placement of the code violations on the city tax levy as uncollected fines and penalties within thirty days of placement.
Relates to establishing an abatement and exemption from real property taxes for capital improvements to reduce carbon emissions; establishes an energy efficiency improvement board to approve the abatements and exemptions.
Provides additional compensation to certain city employees who possess or make substantial use of foreign languages in the performance of official duties; further creates the "language services program" and a language services director to implement the program.
Authorizes the county of Monroe to establish and implement a two-year universal basic income pilot program of 1000 participants chosen randomly from applicants residing in the county; provides $500 additional income per month for the duration of the program to the participants; requires findings on the effect of such additional income on the health, stress levels, and mental health of each participant and their household, information of the effects on the income level of each participant and if it alleviated poverty for any participant experiencing poverty; requires other information to be determined and examined; makes related requirements.
Authorizes the county comptroller to examine and audit all accounts, contracts, books and records of such county's respective industrial development agency.
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.
Expands eligibility for the low interest rate program of the state of New York mortgage agency to certain graduates of post secondary programs or comparable apprenticeship and workforce training programs for the purchase of certain property.
Provides that a capital tax levy shall not be included within the definition of "tax levy limit"; defines "capital local expenditures" and "capital tax levy".