Requires the reinstatement of certain officers and employees of the city of New York who were dismissed from employment due to a COVID-19 vaccine requirement including retirees, vested members and members terminated without a one-year limit on return.
Increases the maximum qualifying income for the senior citizen homeowner's exemption and the disabled homeowner's exemption to $70,000 in the city of New York.
Relates to requiring notice to neighboring landowners within one thousand feet of intention to develop in wetland areas; requires a public hearing on a wetland application.
Authorizes cities having a population of one million or more to provide a rebate during a specified city fiscal year of a portion of the real property taxes on owner occupied 1, 2, 3, 4, 5 or 6 family residential real property, or residential real property held in the condominium or cooperative form of ownership.
Creates a college preparation expense tax credit for up to three years per child/individual for up to $500 per year for qualified college preparation expenses.