Enacts the broadband investment tax stabilization act, providing that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law.
Establishes a real property tax exemption for persons sixty years of age or over with an annual household income not exceeding $100,000; directs the state to reimburse municipalities for lost revenues.
Establishes the electronic open auction public bond sale pilot program for counties, cities, towns, villages and school districts; provides such provisions shall remain in effect for 3 years.
Expands eligibility for the disabled homeowners' exemption to certain surviving spouses; provides that if a person is eligible for the exemption and predeceases his or her spouse, such surviving spouse shall be eligible for the exemption, provided, that all other requirements are satisfied.
Permits municipal corporations, fire districts, volunteer fire companies, police departments and school districts to sell and display symbols of hope in support of law enforcement, emergency medical personnel, the military, border patrol, firefighters, conservation officers and others.
Authorizes school districts to establish an insurance reserve fund in an amount and manner determined by a qualified and independent actuary certified by the American Academy of Actuaries to be reasonable and necessary.
Extends the effectiveness of certain provisions relating to the authority of the village of Plandome Manor to enter into contracts to sell delinquent tax liens or to pledge such liens as collateral for a loan.
Authorizes municipalities to treat unpaid fines for building code and fire code violations as unpaid real property taxes and to impose a tax lien therefor.