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.
Classifies military monuments and memorials as parkland; provides military monuments or memorials erected or constructed on property of a municipal corporation shall require authorization by an act of the legislature prior to any change in status including alienation, development, leasing, transfer, sale or discontinuance.
Relates to youth programs sponsored by fire departments; provides that participants may respond to an emergency or hazardous activity, but shall remain in a designated or marked off area that has been set up by the chief or officer in charge; provides such participant cannot respond to an emergency on a vehicle using lights and/or sirens; provides such participants may not enter a burning structure.
Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agency for the 2020--2021 school taxes and the 2021 general taxes for the property at 40 Byrd Street.
Exempts real property owned or leased by a cooperative corporation or on a condominium basis located in a city with a population of one million or more from certain assessment provisions.
Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.