Relates to the utilization of funds in the Catskill off-track betting corporation's capital acquisition fund for the purposes of statutory obligations, payroll, and expenditures necessary to accept authorized wagers.
Provides for the imposition of a fine for the failure of a cooperative apartment corporation to credit the STAR exemption to the tenant-stockholders thereof.
Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend the money to the property owner therefor, with the lender to pay the taxing jurisdiction and receive a conditional tax receipt; requires recording of tax liens; provides for foreclosure of a conditional tax receipt like a mortgage.
Authorizes the North Shore Land Alliance, Inc. to file with the county of Nassau assessor an application for a retroactive real property tax exemption.
Authorizes the assessor of the town of Mount Pleasant to accept an application for exemption from real property taxes from Spectrum Designs Foundation Ltd. for a certain parcel in the village of Pleasantville in the town of Mount Pleasant.
Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Torah Ohr Hebrew Academy for a portion of the 2021-2022 school taxes, a portion of the 2021 general taxes and all of the 2022 general taxes.
Relates to raising the tax abatement rate and extending certain deadlines for purposes of the green roof tax abatement for certain properties in a city of one million or more persons.
Requires the approval by the Nassau county legislature for the assessor of the county of Nassau to then accept from the Mineola Union Free School District an application for exemption from real property taxes.
Authorizes municipalities in the county of Orange to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law.
Requires the disclosure of income and expense statements upon a petition for an article 7 proceeding; imposes staggered dates for submissions of appraisal reports.
Authorizes the town of Southampton, county of Suffolk, to enact by local law a homestead exemption; provides that such exemption shall not exceed $50,000 in full assessed value.