Requires industrial development agencies to only include jobs filled by residents of New York state when assessing the progress of projects that are provided financial assistance.
Relates to the regulation of municipal shooting ranges, including limiting the hours of operation and addressing noise pollution; directs the department of health to conduct a study describing the contaminants and other pollutants in the ground and water bodies adjacent to certain shooting ranges.
Makes certain state lands in the towns of Albion, Amboy, Boylston, Constantia, Parish, West Monroe and Williamstown, in the county of Oswego, subject to taxation for all purposes.
Provides for the return of surplus proceeds from tax lien foreclosures to a former owner; requires 14-day posted notice prior to the public auction of a property.
Suspends the payment of property taxes during a state disaster emergency for owners of one, two and three family dwellings; suspends rent payments during a state disaster emergency; suspends power, water and sewer payments during a state disaster emergency.
Authorizes the Mount Olive Pentecostal Church of Faith, Inc. to file an application for retroactive real property tax exemption for the 2019--2020 assessment roll.
Provides a period of probable usefulness for the acquisition, construction or reconstruction of or addition to a solar array or solar panel system, whether or not including buildings, land or rights in land, original furnishings, equipment, machinery or apparatus, or the replacement of such equipment, machinery or apparatus.
Authorizes the county of Cattaraugus assessor to accept an application for a real property tax exemption from Olean Community Theatre, Inc. for all of the 2021-2022 school taxes and all of the 2022 general taxes.