Provides an optional tax exemption for property operating as a child day care that localities can opt into through local law.
Allows localities to grant an exemption from real property taxation for child day cares of up to 50% of the assessed value of such property.
Provides an optional twenty-five year retirement plan for county 911 operators throughout the state.
Provides an optional twenty-five year retirement plan for county 911 operators throughout the state.
Authorizes localities to provide for an additional real property tax exemption for senior citizens who meet the income eligibility limits and other criteria to the extent of sixty-five percent of the assessed valuation of such real property.
Authorizes localities to provide for an additional real property tax exemption for senior citizens who meet the income eligibility limits and other criteria to the extent of sixty-five percent of the assessed valuation of such real property.
Allows localities the option to exclude income from any disability pension or benefit in computation of income for purposes of determining eligibility for the partial real property tax exemption granted to persons 65 years of age or over.
Increases, at local option, real property tax exemptions for combat veterans who are 100% permanently disabled.
Increases, at local option, real property tax exemptions for combat veterans who are 100% permanently disabled.
Directs the department of taxation and finance to study and report on the impact on localities in the counties of Westchester, Putnam and Dutchess of state-owned lands, and the methods of compensating such localities for the real property taxes lost as a result of such state-owned lands.