Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.
Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. for all of the 2023 general taxes.
Requires out-of-state affordable housing owners to maintain an escrow account for the purpose of financing utility costs, property tax obligations, fire services, and regular maintenance costs for affordable housing rental units located in New York state.
Authorizes the Power House Church to file an application for a real property tax exemption with the county of Nassau assessor for all applicable taxes from the 2023 and 2024 assessment rolls.
Allows a real property tax exemption for dwelling units constructed for senior citizens or disabled persons receiving social security disability benefits.
This bill extends the authority for the city of Syracuse to collect a hotel and motel tax until December 31, 2029. The legislation amends an existing law from 2024 to update the expiration date, ensuring the tax remains in effect for three additional years. It applies to all hotel and motel contracts entered into on or after the date the law takes effect. By changing the deadline, the bill allows Syracuse to continue using this revenue source for local purposes without needing immediate legislative renewal.
This bill allows Godschild Outreach Ministries, a non-profit organization in Wyandanch, to receive a retroactive exemption from real property taxes for the 2023-2024 through 2025-2026 tax years. Under the legislation, the town assessor would review the organization's application as if it had been submitted on time, granting tax relief on specific parcels of land if the group qualifies under existing laws. If the exemption is approved, the town may refund any taxes, fines, or penalties previously paid and remove any outstanding tax liens associated with the property. The measure applies only to this specific organization and does not change the general rules for property tax exemptions in the town of Babylon.
This bill creates a real property tax exemption for the primary residences of surviving spouses of firefighters who died in the line of duty. It allows local governments and school districts to automatically exempt up to 50% of the assessed value of these homes from taxation, though they retain the option to reduce this percentage if they choose. The law defines eligible firefighters broadly to include paid members of various fire departments and extends the benefit to properties held in trust or by cooperative apartment corporations, while excluding certain types of housing. Additionally, the bill requires the state to develop and publish a list of documents that prove eligibility for this tax relief.
Establishes a real property tax exemption of up to fifty percent of the assessed valuation of such real property for surviving spouses of state and county correction officers who died in the line of duty and such property constitutes the primary resident of such surviving spouse.
This bill (S 9181) extends a specific rule allowing Erie County to sell its bonds privately. It permits the county to market serial bonds or notes issued before June 30, 2026, without being restricted by usual limits on private bond sales, provided the state comptroller approves the sale terms. The change directly affects Erie County's ability to finance projects through these bond sales. The bill takes effect immediately upon enactment.
