Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agency for the 2020-2021 school taxes and the 2021 general taxes for the property located at 118 Terrace Avenue, Hempstead NY.
Relates to the trustees of the Freeholders and the Commonalty of the town of Southampton, county of Suffolk; provides that the trustees of the Freeholders and Commonalty of the town of Southampton have and shall continue to have the authority to enforce the public's easement and access upon the ocean beaches within the town of Southampton, including all rights of the public with respect to the said ocean beaches which were conferred upon them by the Dongan Patent of 1686; defines "ocean beaches".
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-a of the real property tax law, as added by chapter 670 of the laws of 2022.
Classifies properties held in condominium and cooperative form for assessment purposes as class one-a properties; requires that the annual tax rate percentage change for class one-a properties does not exceed the annual tax rate percentage change for class one properties.
Provides that enrolled members of Southampton Village Ocean Rescue shall be eligible for the tax exemption on real property authorized by section 466-c of the real property tax law.
Authorizes industrial development agencies to provide technical and financial assistance to agricultural producers for products grown, harvested or produced within the state.
Requires that the state fund any program which imposes a mandate upon municipal corporations or school districts; establishes criteria for any exemption from such law if such mandate is ordered by the judiciary, pursuant to an executive order or requested by the locality; establishes the New York state mandate review council.
Provides that any installment of real property tax due and payable in calendar year 2023 shall be due and payable by December 31, 2023; relates to the payment of taxes in installments to counties, towns, certain school districts and city school districts by senior citizens and physically disabled persons.