Authorizes certain persons to file an application with the New York state and local police and fire retirement system and deem such application as timely filed if the expiration for filing occurred during the state of emergency caused due to the COVID-19 pandemic.
Provides for a real property tax exemption for property owned by single-member limited liability companies where such property serves as the primary residence of such member.
Extends the authorization for the city of New York to sell to abutting property owners real property owned by such city, consisting of tax lots that cannot be independently developed due to the size, shape, configuration and topography of such lots and the zoning regulations applicable thereto.