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.
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.
Prohibits individuals in certain positions from taking any position with a business or entity doing business with an agency or industrial development authority.
Authorizes the county of Monroe to establish and implement a two-year universal basic income pilot program of 1000 participants chosen randomly from applicants residing in the county; provides $500 additional income per month for the duration of the program to the participants; requires findings on the effect of such additional income on the health, stress levels, and mental health of each participant and their household, information of the effects on the income level of each participant and if it alleviated poverty for any participant experiencing poverty; requires other information to be determined and examined; makes related requirements.
Provides additional compensation to certain city employees who possess or make substantial use of foreign languages in the performance of official duties; further creates the "language services program" and a language services director to implement the program.
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.
Authorizes the city of Lockport to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy; provides the city of Lockport shall notify all owners or known interested parties of record of the placement of the code violations on the city tax levy as uncollected fines and penalties within thirty days of placement.
Relates to establishing an abatement and exemption from real property taxes for capital improvements to reduce carbon emissions; establishes an energy efficiency improvement board to approve the abatements and exemptions.