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.
Establishes a special needs assisted living program to serve residents of certified assisted living residences with neurodegenerative diseases, such as dementia or Parkinson's disease, who are experiencing behavior disturbances.
Establishes a clinical preceptorship personal income tax credit for certain health care professionals who provide preceptor instruction to students studying to be a health care professional.
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.
Requires the commissioner of taxation and finance to include space on the personal income tax return to enable a taxpayer to make a contribution to the cure childhood cancer research fund.
Permits the rendering of an estimated bill from a utility corporation or municipality under certain circumstances; requires each utility corporation and municipality within six months to submit to the commission a model procedure for the calculation of estimated bills that incorporates best practices and technology and accounts for any barriers to the use of actual meter readings.
Provides minimum basic training related to handling emergency situations involving individuals with any physical and/or developmental disability to all firefighters.