Authorizes cities and towns, except a city with a population of one million or more, to establish community preservation funds; authorizes such cities and towns to impose a real estate transfer tax with revenues to be deposited in such funds; makes related provisions.
Relates to assessments of residential cooperative, condominium and rental property; defines the term "the assessment which would be placed upon such parcel were the parcel not owned or leased by a cooperative corporation or on a condominium basis".
Establishes a retired employee health insurance premium reserve fund for the town of Saranac to cover retired town employee health insurance premiums, to stabilize the tax rate, and to ensure transparency for the taxpayers and elected officials.
Relates to the oversight of immigration detention facilities; prohibits municipalities from using funds or resources for the construction of any new detention facility or the expansion of any existing detention facility without approval by the legislature; establishes a committee on immigration detention oversight.
Allows cities and towns to pass a local law or resolution, subject to permissive referendum, to allow a real property tax exemption for privately-owned, public use airports; provides the percentage of exemption would be specified in the law or resolution; provides the exemption would be limited to improvements to the airport used for takeoff, landing, taxiing and open air parking of aircraft, air navigation or communications facilities and passenger terminals available to the public without charge.
Relates to the certification of certain property complying with the residential-commercial urban exemption program and the revocation of benefits of such program in certain circumstances.
Classifies military monuments and memorials as parkland; provides military monuments or memorials erected or constructed on property of a municipal corporation shall require authorization by an act of the legislature prior to any change in status including alienation, development, leasing, transfer, sale or discontinuance.
Provides that if a taxpayer has not received the advance payment of credit under the STAR program prior to the end of the taxable year then such taxpayer shall have thirty days to file an application for a STAR exemption.
Relates to youth programs sponsored by fire departments; provides that participants may respond to an emergency or hazardous activity, but shall remain in a designated or marked off area that has been set up by the chief or officer in charge; provides such participant cannot respond to an emergency on a vehicle using lights and/or sirens; provides such participants may not enter a burning structure.
Provides that in judicial proceedings to review real property assessments in cities of one million or more inhabitants, the assessing method, capitalization rate, and other data or formula used to determine valuation must be disclosed to the petitioner.