Establishes an exemption for members of the federal reserve force of the United States military, whether or not such member was ordered to active duty.
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 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.
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.
Provides that for the two thousand twenty-four--two thousand twenty-five school year, the two thousand twenty-five--two thousand twenty-six school year, and the two thousand twenty-six--two thousand twenty-seven school year, surplus funds as used in this subdivision shall mean any operating funds in excess of five percent of the current school year budget, and shall not include funds properly retained under other sections of law.
Establishes an exemption from taxation for energy-related public utility real property related to attaining state climate goals; provides that such exemption shall remain in effect until it is retired or removed from service.
Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.
Enacts the "climate change property tax relief act"; provides assessment relief to property owners within eligible municipalities; relates to payments of real property tax refunds and credits as a result of participating in the climate change property tax relief act.
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.