Clarifies the definition of veteran to include career members of the armed forces for purposes of the veterans alternative tax exemption by considering individuals who meet certain conditions to have been discharged or released from active military service of the United States despite the fact that no discharge may have been issued.
Authorizes municipalities in the county of Rockland to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law.
Relates to subjecting the Caumsett State Historic Park Preserve in the county of Suffolk, and Planting Fields Arboretum State Historic Park in the county of Nassau to taxation for all purposes.
Permits the Church of Jesus Christ (Apostolic), Inc., located at 332-340 South Columbus Avenue in the city of Mount Vernon, to file an application for a real property tax exemption.
Authorizes the assessor of the town of Brookhaven to accept an application for exemption from real property taxes from Al-Muneer Foundation, Inc. for the property located at 72 Neighborhood Road in Mastic Beach.
Relates to the payment of real property and school district taxes in installments; provides that if a property owner has elected to pay taxes in installments, the statement of taxes shall include the due dates for such payments without interest or penalties.
Provides that the assessment of residential cooperatives, condominiums and rental property shall not apply to certain condominiums unless such condominiums are participating in an affordable housing tax credit program or has a regulatory agreement.
Relates to exemption from taxation of alterations and improvements to multiple dwellings by expanding certain provisions to include cities where the multiple residence law is applicable.