Establishes provisions for real property tax lien transfers to assist homeowners facing foreclosure based on unpaid taxes; repeals existing provisions relating to acceptance of taxes from certain loan corporations.
Permits a STAR exemption for property owned by a limited liability company where the limited liability company is owned by a person to whom the exemption would have otherwise been granted.
Authorizes the assessor of Nassau county to grant the World Restoration Center Inc. retroactive real property tax exempt status upon an application therefor.
Requires the state pay taxes on the assessed value of properties of closed state prisons until such prison is reopened, used by another state agency, or is conveyed to a non-governmental entity.
Relates to the limit upon real property tax levies by local governments; exempts real property owned by a city, town or village from taxes for infrastructure, road maintenance, snow removal, capital projects, consent order and smart growth initiative expenses and any extraordinary expenses required to respond to public health emergencies and pandemics.
Relates to providing a tax exemption for volunteer firefighters and volunteer ambulance workers in a county with a population of more than 250,000 and less than 500,000 persons.
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.
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.
Updates and modifies the tax abatements for certain solar and electric storage systems; grants real property tax abatements for solar parking canopy structures.
Authorizes the Gold Coast public library district to file with the county of Nassau assessor for an application for a retroactive real property tax exemption.