Extends eligibility for the farm employer overtime tax credit to certain professional employer organizations that are in a contractual relationship with an eligible farm employer.
Exempts certain parcels of land from licensing restrictions prohibiting manufacturers, wholesalers and retailers of alcoholic beverages from sharing an interest in a licensed premises and from selling at retail for consumption off the premises.
Increases the number of properties eligible for the coastal market assistance program by providing eligibility to properties within one mile of the shore.
Relates to the offering of installment payment plans for tax delinquent property in the city of Mount Vernon, subject to a first payment equal to at least ten percent of delinquent taxes, assessments or other legal charges, and subject to specific periods of duration.
Authorizes the town of Kinderhook to alienate certain parklands and to convey such land to the Valatie Volunteer Rescue Squad for the purpose of providing emergency medical services to the town of Kinderhook.
Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from St. Gregorios Malankara Orthodox Church Queens, Inc. for portions of the 2021-2022 and 2022-2023 assessment rolls.
Extends the enforcement of the collection of delinquent real property taxes and the collection of taxes by banks; enforces the collection of taxes in certain villages.