Provides for the taxation of state owned land for all purposes, exclusive of improvements and in accordance with any payment in lieu of taxes agreement.
Authorizes the Praise Tabernacle Church of God to receive retroactive real property tax exempt status with respect to the 2021-2022, 2022-2023, and 2023-2024 assessment rolls.
Authorizes the Calvary Tabernacle Church of God to file an application for exemption from real property taxes for the 2021-2022 and 2022-2023 assessment rolls.
Establishes an abatement and exemption from real property taxes for capital improvements to reduce carbon emissions in cities with a population of one million or more.
Requires the burden of annually establishing that the requirements of the mandatory class non-profit real property tax exemptions have been satisfied to fall upon the owner of the property and must be proven by clear and convincing evidence.
Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.
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.
Relates to property tax exemptions for nonprofit organizations; allows for nonprofit organizations to file an application for an exemption with the assessor no later than the taxable status date applicable to the following year's assessment roll where such nonprofit organization has purchased property after the taxable status date but prior to the levy of taxes.