Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.
Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.
Increases from 50 to 100 acres, the acreage of farm woodland that qualifies as land used in agricultural production for agricultural assessment purposes.
Increases from 50 to 100 acres, the acreage of farm woodland that qualifies as land used in agricultural production for agricultural assessment purposes.
Provides that lands held by the Cayuga Indian Nation of New York shall not be considered a qualified reservation for purposes of certain tax law and real property tax law provisions.
Establishes a tax on certain vacant land in the city of New York; provides exemptions for certain vacant land; establishes a tax credit for certain renovations to certain rent-stabilized properties.
Relates to not-for-profit lease of real property; provides that when real property not used exclusively to carry out one or more exempt purposes is leased or otherwise used for commercial for-profit purposes, such property shall be subject to taxation and no portion shall be exempt.