Requires an assessor to send a second copy of the application and notice for a real property tax exemption to persons with disabilities and limited incomes thirty days prior to the appropriate taxable status date.
Establishes a tax credit for farmers who maximize carbon sequestration potential through a "carbon farming" land management strategy; directs DEC to develop regulations related to certifying the amount of carbon sequestered or emissions reduced.
Establishes a rent increase exemption for certain nonprofit organizations; provides a tax abatement for limiting rent increases on nonprofit organizations in a city of one million or more persons.
Relates to pre-arranged for-hire vehicle transportation services and the maximization of energy efficiency, universal design and accessibility by persons with disabilities.
Authorizes gambling on professional sporting events and athletic events sponsored by universities or colleges at betting facilities located at thoroughbred and harness racetracks operating in this state, in simulcast theaters operated by off-track betting corporations and in any constitutionally authorized casino facility; provides that the proceeds of such gambling be applied exclusively to or in aid or support of education.
Eliminates the requirement that when the board of education enters into a piggyback contract with another school district that transports students pursuant to a contract with a private transportation contractor, the board finds that the entry into the piggyback contract will result in a cost savings to the school district.
Prohibits deceptive rate advertising for certain accommodations; requires advertised rates to be inclusive of all taxes and automatic fees; requires the non-inclusive rate, and an itemized list of taxes and automatic fees to be provided to the consumer prior to a person finalizing his or her purchase.