Exempts the costs associated with expenditures resulting from the purchase of BOCES services and programs from the real property tax levy limit.
Exempts the costs associated with expenditures resulting from the purchase of BOCES services and programs from the real property tax levy limit.
Removes expenditures for emergency medical services from the limit on real property tax levies by local governments.
Removes expenditures for emergency medical services from the limit on real property tax levies by local governments.
Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.
Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.
Creates the New York state home ownership savings plan; creates a property tax exemption related thereto; creates exemptions for properties purchased in target areas with a New York state home ownership savings plan.
Relates to excluding tax levies necessary for expenditures increasing school safety or security from the school district tax levy limit.
Provides that a capital tax levy shall not be included within the definition of "tax levy limit"; defines "capital local expenditures" and "capital tax levy".
Establishes a real property tax exemption for the primary residence of a member of the armed forces engaged in hazardous service; provides the state shall compensate municipalities for lost tax revenue resulting from such exemption.