Allows cities and towns to pass a local law or resolution, subject to permissive referendum, to allow a real property tax exemption for privately-owned, public use airports; provides the percentage of exemption would be specified in the law or resolution; provides the exemption would be limited to improvements to the airport used for takeoff, landing, taxiing and open air parking of aircraft, air navigation or communications facilities and passenger terminals available to the public without charge.
Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program.
This bill exempts federally chartered veterans service organizations from paying state sales tax on beer, wine, and soda they sell. It directly affects organizations officially recognized under 38 USC 5902 (chartered by the U.S. Congress), such as the American Legion or VFW posts. The key provision amends tax law to create a new exemption category for these specific beverages sold by qualifying groups. The bill takes effect immediately upon enactment, removing a tax burden on these organizations' fundraising events. This is a concrete policy change to support veterans groups' revenue-generating activities.
This bill exempts individuals aged 65 or older with self-employment income related to the metropolitan commuter tax from paying that tax. It amends tax law to add a specific exemption for seniors whose self-employment earnings are tied to the commuter tax (MCTD), removing their obligation to pay it. The exemption applies to tax years starting January 1, 2026, and applies only to self-employment income connected to the commuter tax. The bill does not affect other tax obligations or other age groups.
Authorizes the pass-through or transfer of the credits for rehabilitation of historic properties; authorizes the allocation of the credit in a separate manner from any federal certified historic tax credit.
This bill updates the methodology for calculating education funding by replacing outdated references to the 2000 census with current data sources. It revises definitions of "census count" and "poverty rate" to use the most recent federal decennial census data and a three-year average of small area income estimates, rather than relying solely on a single-year census. School districts, particularly those classified as "high-need" based on student poverty levels, will have their state education funding recalculated using these updated metrics. The change ensures funding formulas reflect more current socioeconomic conditions in communities. The bill takes effect April 1 following enactment.
This bill exempts pet food from sales and use taxes. It defines "pet food" as food prepared for domesticated animals typically kept in households, removing tax obligations for these products. The exemption applies to both retail sales and use taxes on qualifying pet food items. The law takes effect 60 days after enactment, during the next applicable sales tax quarter.
S 6267 extends Delaware County's authority to impose an additional 1% sales and use tax, which currently applies on top of the existing 3% rate. This extension applies to Delaware County residents and businesses paying sales tax within the county, covering the period from September 1, 2022, through November 30, 2027. The bill modifies existing tax law to authorize the county to maintain this tax rate during the extended period without requiring new legislative approval. The measure directly affects local tax collection in Delaware County but does not change tax rates for other jurisdictions.
Provides that no interest shall accrue on taxes imposed by a city with a population of one million or more unless a tax appeals tribunal shall have made a determination within one year from the date a petition is filed.
Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.
