Creates an office to residential conversion tax credit which shall be administered by the empire state development corporation; creates a historic preservation rehabilitation office to residential conversion tax credit which shall be administered by the state historic preservation office.
This bill limits annual changes to property tax class rates in Haverstraw, New York, for 2026-2027. It prohibits any single property tax class from increasing its tax base proportion by more than 1% compared to the previous year's adjusted rate. The town must first pass a local law approving this limit, and if calculations would exceed the 1% threshold, the town's governing body must adjust class proportions to maintain a total of 100%. This directly affects Haverstraw property owners whose tax classifications might otherwise shift significantly year-to-year.
This bill authorizes the city of Batavia to impose a hotel and motel tax of up to 3% on daily room rates for short-term stays. It directly affects hotels, motels, and "bed and breakfast" facilities within Batavia, excluding permanent residents (staying 30+ consecutive days) and certain exempt entities like government bodies and nonprofit organizations. The tax must be collected by property owners and paid to the city, with revenues split: 4% for administrative costs and the remainder for community development, tourism, and planning. The bill specifies collection procedures, review processes for disputes, and a three-year maximum tax period for local laws implementing it.
Provides that certain deductions allowable under the internal revenue code related to certain types of property and domestic research or experimental expenditures shall be added to federal adjusted gross income.
Provides that no bill which increases, extends, imposes or revives any tax, fee, assessment, surcharge or any other such levy or collection, be passed or become a law, except by the assent of two-thirds of the members elected to each branch of the legislature voting separately; makes an exception for any bill which results from the passage of a home rule message.
This bill creates a voluntary contribution option on New York's personal income tax returns, allowing taxpayers to donate any whole dollar amount to the Disability Care Providers Fund. The fund, managed by state tax and finance officials, collects these contributions (which do not reduce a taxpayer's state tax liability) and uses the money exclusively to support disability care providers as defined in New York's mental hygiene law. Annual reports detail how funds are spent, including recipient names, amounts awarded, and purposes. The bill directly affects taxpayers who choose to contribute and disability care providers receiving funding.
Sub-Topics
Income Tax
Tags
People with Disabilities
Exempts vehicles owned and/or operated by a not-for-profit corporation, any private vehicle operated by a worker or volunteer, first responders, military personnel, veterans, healthcare workers, critical infrastructure workers acting on behalf of such organization or public employees traveling in an official capacity, wholesale food distributors or wholesale or retail delivery vehicles from the imposition of the metropolitan commuter transportation mobility tax.
Enacts the residential structure fire prevention act; provides a tax credit to homeowners who remove cock loft fire hazards in their homes; provides an insurance discount for the installation of smoke detecting alarm devices in cock lofts; provides that the repair of cock lofts for the purpose of fire prevention and safety shall be qualifying expenditures under state housing programs.
This bill (A 10154) adjusts New York's STAR (School Tax Relief) exemption for senior homeowners aged 65 and older. It increases the base figure used to calculate the exemption amount based on the age of the youngest qualifying owner who resides on the property: 10% for ages 65-69, 20% for 70-74, 30% for 75-79, 40% for 80-84, and 50% for 85+. The age adjustment applies to both basic and enhanced STAR exemptions for eligible properties. The change takes effect January 1, 2027, for assessment rolls based on taxable status dates on or after that date.
Prohibits allocation of economic development power to data centers; provides for certain caps on amounts and eligibility for industrial development agency financial assistance; provides for the return of industrial development agency-awarded financial assistance if certain job levels are not maintained within 5 years of project completion; designates the department of environmental conservation as the mandatory lead agency for environmental quality review of any action consuming over 20 megawatts; requires environmental quality review for any action within 10 miles of a federally recognized Indian nation's territory.
Tags
Economic Development
