Authorizes the town of Brookhaven to discontinue a portion of real property currently used as parkland to West Ferry Office, LLC for the construction of sewer facilities.
Relates to the eligibility of enrolled members of the East Hampton Volunteer Ocean Rescue and Auxiliary Squad for the tax exemption on real property authorized by section 466-c of the real property tax law, as added by chapter 670 of the laws of 2002.
Provides that enrolled members of Southampton Village Ocean Rescue shall be eligible for the tax exemption on real property authorized by section 466-c of the real property tax law.
Relates to the eligibility of enrolled members of the East Hampton Volunteer Ocean Rescue and Auxiliary Squad for the tax exemption on real property authorized by section 466-a of the real property tax law, as added by chapter 670 of the laws of 2022.
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 located at 118 Terrace Avenue, Hempstead NY.
Relates to the trustees of the Freeholders and the Commonalty of the town of Southampton, county of Suffolk; provides that the trustees of the Freeholders and Commonalty of the town of Southampton have and shall continue to have the authority to enforce the public's easement and access upon the ocean beaches within the town of Southampton, including all rights of the public with respect to the said ocean beaches which were conferred upon them by the Dongan Patent of 1686; defines "ocean beaches".
Allows cities and towns to pass a local law or resolution, subject to permissive referendum, to allow a real property tax exemption for privately-owned, public use airports; provides the percentage of exemption would be specified in the law or resolution; provides the exemption would be limited to improvements to the airport used for takeoff, landing, taxiing and open air parking of aircraft, air navigation or communications facilities and passenger terminals available to the public without charge.
Relates to the oversight of immigration detention facilities; prohibits municipalities from using funds or resources for the construction of any new detention facility or the expansion of any existing detention facility without approval by the legislature; establishes a committee on immigration detention oversight.
Classifies properties held in condominium and cooperative form for assessment purposes as class one-a properties; requires that the annual tax rate percentage change for class one-a properties does not exceed the annual tax rate percentage change for class one properties.
Provides that if a taxpayer has not received the advance payment of credit under the STAR program prior to the end of the taxable year then such taxpayer shall have thirty days to file an application for a STAR exemption.