This bill allows the Vestal Central School District to establish an insurance reserve fund to help cover specific insurance claims and legal judgments. The legislation amends state law to explicitly include this school district alongside other existing districts that are permitted to create such funds. Under the new rules, the district can use money from the reserve to pay for losses related to risks where insurance is required, provided it does not already have a separate reserve for those same risks. The bill takes effect immediately upon passage, giving the school board the authority to set up the fund and begin managing it according to state guidelines.
This bill (S 8938) amends New York State law to include Sullivan County within the definition of a "designated community" for community preservation funds. It updates two sections of state law (General Municipal Law §6-s and Tax Law §1560) to explicitly list Sullivan County alongside Putnam, Ulster, and Westchester as qualifying counties. This change directly affects Sullivan County municipalities, allowing them to access community preservation funds previously available only to the other three Hudson Valley counties. The bill makes a technical definitional update with no new funding mechanisms or eligibility criteria beyond expanding the geographic scope.
Expands the purposes of the drug treatment and public education fund to include prevention and recovery programs; requires reporting to be made available on the office of addiction services and supports' website.
Extends the effectiveness of the authority of the town of Red Hook to impose real estate transfer taxes and to deposit revenue from such taxes into a community preservation fund.
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.
This bill authorizes the village of Johnson City to create and collect a new tax on hotel and motel room rentals. Under the proposed law, the tax rate would be capped at three percent of the per diem rental rate and could be collected by the village's fiscal officer or passed directly to room owners for collection. The revenue generated from this tax would be deposited into the village's general fund for any lawful purpose. The legislation includes specific exemptions for government entities, certain non-profit organizations, and permanent residents who stay for at least thirty consecutive days. Additionally, the bill outlines procedures for filing tax returns, appealing tax assessments, and limits the duration of any enacted tax to a maximum of two years.
Allows a real property tax exemption for dwelling units constructed for senior citizens or disabled persons receiving social security disability benefits.
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.