Provides that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law.
Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended, based on inflation; prohibits inclusion in the license suspension program of a taxpayer who receives public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level; authorizes the commissioner to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship to the taxpayer in meeting necessary living expenses.
This bill raises Mount Vernon's deed tax rate to 1.5% on the value of real property sold or transferred within the city. It directly affects homebuyers, sellers, and property owners who complete transactions in Mount Vernon, requiring payment of the tax before deeds can be recorded. Key provisions include a $100,000 exemption on the property value (reducing the tax burden for lower-value sales) and allowing deductions for existing property liens. The tax applies to all conveyances regardless of where negotiations occur, but does not affect transactions finalized before September 1, 1984.
Authorizes the town of Copake to establish community preservation funds and to impose a real estate transfer tax with revenues to be deposited into the community preservation fund; provides for the repeal of certain provisions upon expiration thereof.
Authorizes the town of Chester to establish community preservation funds; establishes a real estate transfer tax with revenues therefrom to be deposited in said community preservation fund.
Provides for a partial exemption from taxation of certain residential real property transferred by a governmental entity, nonprofit housing organization, land bank or community land trust to low-income households; sets forth conditions for the discontinuance of such exemption.
This bill allows Yeshivas Nachlas Sofrim Inc. to apply for retroactive property tax exemption on its Ramapo, New York property (66 Highview Road) for 2022-2023 tax years. If approved by the town assessor and Ramapo Town Board, the organization can receive refunds for taxes paid on those years, including cancellation of related penalties or interest. The bill authorizes the town to treat the application as if filed on time, correcting past tax rolls. It directly affects only this specific religious institution and its property tax obligations for the 2022-2023 assessment period.
This bill limits how much property tax class percentages can change annually in Haverstraw, Rockland County, for 2025-2026. It restricts any single property tax class from increasing its share of total taxes by more than 1% compared to the previous year, but only if Haverstraw passes a local law approving this cap. If calculations would exceed the 1% limit, the town must adjust class percentages so they still total 100%. The law is now effective after being signed by the governor on August 22, 2025.
This bill authorizes Jefferson County to add a 1% sales tax on top of its existing 3% sales tax rate. It directly affects residents and businesses in Jefferson County by increasing the total sales tax rate for purchases made within the county. The additional tax will be in effect from December 1, 2025, through November 30, 2027. The bill amends existing tax law to extend this authorization period beyond the previous 2025 expiration date.
Relates to Warren county no longer providing community colleges funding with excess funds from the collection of mortgage recording taxes as such money is allocated to the CDTA; extends the effectiveness of provisions relating to an additional Warren county mortgage recording tax to December 1, 2027.
