NY S09413

Exempts cooperative corporations and condominiums in the Town of Greenburgh, Westchester County from certain real property tax provisions if the town adopts a local law prior to the assessment roll's taxable status date.

Excludes from the exemption any cooperative or condominium property that was previously subject to the tax provisions before January 1, 2023.

Excludes from the exemption any cooperative or condominium property participating in affordable housing tax credit programs or with regulatory agreements related to affordable housing requirements with federal, state, or local agencies.

Applies to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2023.