Shifts the conducting of the income verification process for the purposes of the senior citizen tax exemption from municipalities to the department of taxation and finance.
Relates to the term "income" for purposes of the school tax relief exemption; adds 401(k) and 403(b) accounts to the list of eligible income deductions when determining Enhanced STAR eligibility.
Relates to the use of antipsychotic medications in nursing homes; imposes limits as to time and documentation; requires informed consent under certain circumstances.
Relates to establishing a maximum rent of one-third of household income for the senior citizens rent increase exemption and disability rent increase exemption.
Increases the enhanced STAR property tax deduction for tax for final assessment rolls to be completed after two thousand twenty-six; provides a total exemption from school taxes for certain persons eighty years of age and older.
Permits a redetermination of a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities upon a permanent decrease in income.
Adjusts the school tax relief (STAR) exemption for homes located outside a city with a population greater than one million for the 2024--2025 school years and thereafter (Part A); relates to a real property tax freeze to reimburse qualifying homeowners for increases in local property taxes on their primary residences (Part B); provides for supplemental state assistance to be paid to cities, counties, towns and villages that are compliant with the property tax levy limits (Part C).
Requires all municipal corporations to adopt senior citizen rent increase exemption programs and disability rent increase exemption programs within one year.
Creates a statewide central register of elder abuse and maltreatment reports and the elder justice coordinating council; mandates reporting by certain persons; facilitates interagency planning and reviews specific agency initiatives for their impact on the reporting and investigation of elder abuse and maltreatment in the state.