Local Government

Provides that the Seaview/Ocean Bay Park garbage district shall have 7 commissioners; provides for the requirements for appointment of such commissioners.

Authorizes the Merrick Hook & Ladder Co. 1 fire company receive retroactive real property tax exempt status for the property located at 1893 Oakwood Ave, hamlet of Merrick, town of Hempstead, county of Nassau.

Requires municipalities to determine whether it is in the public interest to create a comprehensive plan adapted to the special requirements of the municipality and to determine whether it is in the public interest to update such comprehensive plan at least once every ten years to ensure that such plan addresses housing needs.

Authorizes the commissioner of taxation and finance to establish segment special equalization rates starting in fiscal year 2026 for the Amityville Union Free School District and Farmingdale Union Free School District for the segments of the districts in the towns of Babylon and Oyster Bay.

Authorizes the assessor of Nassau county to accept an application for retroactive real property tax exempt status from Al-Muneer Foundation, Inc.

Relates to the completion of training requirements for sheriffs and undersheriffs; directs the municipal police training council to promulgate rules and regulations relating to qualification for municipal police forces for persons who were previously sworn members of the state police and to provide certificates to such persons who meet such qualifications.

Authorizes the commissioner of taxation and finance to establish segment special equalization rates starting in fiscal year 2026 for the Amityville Union Free School District and Farmingdale Union Free School District for the segments of the districts in the towns of Babylon and Oyster Bay.

Authorizes the assessor of Nassau county to accept an application for retroactive real property tax exempt status from Al-Muneer Foundation, Inc.

Requires municipalities to determine whether it is in the public interest to create a comprehensive plan adapted to the special requirements of the municipality and to determine whether it is in the public interest to update such comprehensive plan at least once every ten years to ensure that such plan addresses housing needs.

Relates to the delivery of the good faith deposit following award of the bonds to the successful bidder; provides that a municipality, school district or district corporation may require that such deposit be made as a condition precedent to the consideration of a bid for the bonds.

Relates to increasing the number of units subject to an assessment cap; provides that the assessment roll of a special assessing unit wholly contained within a city shall identify those parcels classified in class two which have fewer than thirty-five residential units.

Requires the state shall offer a statewide emergency services internet protocol network (ESINet) available for connection to local public safety answering points (PSAPs).

Provides for eye and tissue donation; requires coroners to develop a protocol for making referrals of deaths that fall under their jurisdiction and occur outside of a hospital including calling the federally designated organ procurement organization for donor registry verification and a donor suitability determination.

Expands the training time for local municipalities in relation to the open meetings law; requires at least one hour of such training be provided by the committee on open government or an appropriate entity in relation to compliance with the open meetings law and if not provided, a justification shall be given.

Authorizes the village of Kings Point, town of North Hempstead, county of Nassau, to alienate and discontinue certain parklands for the purpose of providing additional parking for the community center being built by the United Mashadi Jewish Community of America, and to replace such alienated parkland with a new, dedicated parkland.

Relates to the Nesconset Volunteer Exempt Firefighter's Benevolent Association; provides for the purpose of such association, and its use of foreign fire insurance premium taxes.

Authorizes the village of Southampton to alienate and discontinue the use of certain parklands.

Expands the tax exemption for new farm buildings to include buildings used for on-farm retail sales.

Provides for local input for the dissolution of a fire district by requiring the governing body of the fire district enact a resolution calling for a referendum on the proposed dissolution by the electors in the fire district.

Exempts the village of Williamsville fire department, located in the village of Williamsville, county of Erie, from the requirement that the percentage of non-resident fire department members not exceed forty-five percent of its membership.

Extends the period of probable usefulness of broadband and related telecommunications infrastructure to thirty years.

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.

Authorizes the village of Mayville to transfer the funds of the Mayville ambulance reserve fund and the Mayville fire and rescue equipment reserve fund to the newly formed North Lake Fire District reserve accounts.

Relates to the use of certain park funds required by a planning board in lieu of land for parks for the costs associated with the acquisition of property, improvement, expansion, repair or replacement of parks, playgrounds, and recreational facilities and equipment, general maintenance of parks and recreational facilities.

Establishes an exemption from taxation for energy-related public utility real property related to attaining state climate goals; provides that such exemption shall remain in effect until it is retired or removed from service.

Establishes an exemption from taxation for energy-related public utility real property related to attaining state climate goals; provides that such exemption shall remain in effect until it is retired or removed from service.

Authorizes the county of Chautauqua to alienate and discontinue the use of certain reforested lands.

Provides for the incorporation of the New Hartford Volunteer Exempt Firefighters' Benevolent Association.

Provides for the preservation of the names and geographic areas of hamlets following the consolidation of local government entities.

Relates to the organization of industrial development agencies and the definition of labor organization.

Requires certain municipal planning boards and zoning boards of appeals to receive at least one hour of environmentally conscious planning training annually.

Authorizes the assessor of Richmond county to grant the Silver Lake Foundation Inc. retroactive real property tax exempt status upon an application therefor.

Establishes the payment of certain volunteer firefighter and volunteer ambulance worker death benefits shall be within ninety days of the filing of application to receive such death benefit.

Relates to youth programs sponsored by fire departments; provides that participants may respond to an emergency or hazardous activity, but shall remain in an appropriate and safe designated area that has been established by the chief or officer in charge; provides such participants cannot respond to an emergency on a vehicle using lights and/or sirens; provides such participants may not enter a burning structure; protects volunteer fire departments and fire companies from certain criminal and civil liability potentially arising from the operation of a youth program.

Relates to youth programs sponsored by fire departments; provides that participants may respond to an emergency or hazardous activity, but shall remain in an appropriate and safe designated area that has been established by the chief or officer in charge; provides such participants cannot respond to an emergency on a vehicle using lights and/or sirens; provides such participants may not enter a burning structure; protects volunteer fire departments and fire companies from certain criminal and civil liability potentially arising from the operation of a youth program.

Authorizes the town of Brookhaven to alienate certain lands used as parklands for the purposes of installing a cellular tower.

Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland for an additional year for 2026-2027.

Permanently requires that the first installment of serial bonds mature not later than two years after the date of such bonds; provides that principal installments remaining unpaid on bonds may be called for redemption prior to their date of maturity in such amounts, at such times in such manner and pursuant to such terms as may be determined by the finance board of a municipality, school district or corporation at the time of the issuance thereof; repeals provisions that permanently eliminate the requirement that municipalities provide from current funds an amount equal to at least 5% of the estimated cost of each capital improvement (excluding from such cost state or federal grant funding and certain benefited area assessments) prior to the issuance of bonds or bond anticipation notes to finance such capital improvement.

Requires landlords of certain housing accommodations to include with all new and renewal leases, on any rent bills, including any electronic communication the informational material describing eligibility for and the benefits of the senior rent increase exemption program and the disability rent increase exemption program.

Extends the term and authority of the independent monitor for the Orange county industrial development agency; requires such monitor also monitor the Orange county funding corporation; modifies the applicability of certain tax exemptions based on population; extends provisions of law related to the independent monitor for the Orange county industrial development agency.

Authorizes municipalities to develop and implement a plan for local land value taxation based on classes of land; allows real estate to be classified as land or land exclusive of buildings and buildings on land.

Authorizes the assessor of the county of Nassau to accept an application for a real property tax exemption from the Telugu Literary and Cultural Association for the property located at 1 North Village Green, hamlet of Levittown, town of Hempstead, county of Nassau.

Authorizes the town of Eden, county of Erie, to discontinue as parklands and alienate certain lands for the purpose of providing needed resources to the existing parks within such town.

Authorizes the county of Putnam to alienate certain lands used as parklands in the town of Carmel for use as a cell tower.

Provides optional disability coverage for county probation officers.

Provides that a policy of this state should be to increase housing options and opportunities, including but not limited to affordable, and workforce and senior housing.

Provides that the village of Southampton is hereby authorized to designate emergency response and rescue vehicles assigned to the Southampton village ocean rescue as authorized emergency vehicles.

Relates to the trustees of the Freeholders and the Commonalty of the town of Southampton, county of Suffolk; provides that the trustees of the Freeholders and Commonalty of the town of Southampton have and shall continue to have the authority to enforce the public's easement and access upon the ocean beaches within the town of Southampton, including all rights of the public with respect to the said ocean beaches which were conferred upon them by the Dongan Patent of 1686; defines "ocean beaches".

Prevents certain elected officials from being a member of an agency or industrial development authority.

Requires a municipality to give notice to an adjacent municipality of the adoption or amendment of certain zoning ordinances or local laws that affect parcels of land within 500 feet of the adjacent municipality.

Allows industrial development agencies to make grants to municipalities for open space preservation, parkland improvements and conservation easements where the municipal governing body finds that the grant encourages tourism or otherwise improves quality of life.

Requires the forfeiture of benefits to be paid pursuant to a service awards program to volunteer firefighters who have been convicted of felonies committed against a volunteer fire department, volunteer fire company, fire district, or fire protection district.

Requires the level of assessment for state equalization rates for the Farmingdale union free school district and the Amityville union free school districts which are located in the same town, but in different counties, to be calculated at the same time and on a regular basis.

Establishes the Monroe county housing advocate program to provide to residents of Monroe county, information and resources to current or prospective tenants on housing issues such as securing housing, eviction matters, issue resolution with landlords, and any other topics such advocate deems important; and referrals to legal assistance or social service providers when applicable; makes related provisions.

Provides a tax exemption for certain volunteer firefighters and ambulance workers in Westchester county.

Authorizes the village of Greenwood Lake, county of Orange to allow golf carts on certain streets under the exclusive control and jurisdiction of such village.

Creates a vacant property classification for vacant and blighted properties; allows for cities with a population of one million or more to levy an additional real property tax on vacant and blighted properties with funds raised from such taxes being used to address homelessness.

Authorizes the town of Huntington to alienate and discontinue the use of certain parklands to the Huntington African American Museum.

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

Provides a temporary extension for payment of real property taxes owed by a person who has been a furloughed or designated non-pay federal employee due to a period of lapse in discretionary appropriations by the federal government, or by the spouse or domestic partner of such person; provides for the repeal of such provisions upon expiration thereof.

Provides notice of health insurance contracts for retired officers, employees, and their families.

Authorizes the village of Nyack to alienate and discontinue the use of certain parklands and to use the funds received for the acquisition of new parklands and/or capital improvements to existing park and recreational facilities.

Requires the office of fire prevention and control to pay training stipends in specific amounts to volunteer firefighters for completion of certain firefighter trainings; provides that if a volunteer fire company pays training stipends to volunteer firefighters in an amount below what is otherwise required to be paid by OFPC, OFPC shall pay the remaining amount.

Requires municipalities and other public officials to retain security recordings for a minimum of fifteen months.

Authorizes the City of Newburgh to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy in accordance with applicable law.

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

Provides that all Palisades Interstate park state lands in the county of Ulster shall be subject to taxation for all purposes.

Relates to the payment of property taxes to municipalities by any nonprofit organization; requires nonprofit organizations that would typically be exempt from property taxes based on nonprofit status to pay 75 percent of its annual property taxes to the municipality in which it sits in order to offset the impact of the exemption.

Authorizes the renewal of the WSKG lease for such land, tower and associated utility lines to the Tioga county emergency services, the Newark Valley central school district, the Berkshire fire department and the town of Berkshire highway department for a period of twenty years.

Authorizes counties to post local laws and notices via the internet where such county doesn't have a newspaper published within the county.

Authorizes municipalities to adopt local laws requiring the use of in vessel composting for the disposal of organic waste that is generated from a residence.

Establishes the "first-time homebuyer tax credit act"; provides that a qualified taxpayer shall be allowed a credit against the taxes imposed by this article for taxes levied on the taxpayer's primary residence by or on behalf of any county, city, town, village, or school district in which such property is located.

Relates to using a portion of the public safety communications surcharge to support volunteer fire department initiatives; establishes the New York state volunteer fire department auxiliary fund.

Extends the effectiveness of certain provisions relating to the authority of the village of Plandome Manor to enter into contracts to sell delinquent tax liens or to pledge such liens as collateral for a loan.

Enacts the "community solar opportunity and local approval reform (Community SOLAR) act"; authorizes municipalities to establish standards for distributed generation energy facilities.

Requires the payment of regular wages to bay constables employed by the town of Hempstead, Nassau county, who have sustained injuries or illnesses in the line of duty.

Establishes a battery storage fire training program under the purview of the state fire administrator.

Requires municipal tax collectors to hold a hearing after a tax lien sale to distribute funds to the former owner of such property.

Provides for real property tax exemptions for last mile broadband infrastructure constructed, altered, installed or improved in an area designated a broadband opportunity area.

Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept an application for a real property tax exemption from Ministerios Sion, Inc. for all of the 2024 general taxes and all of the 2024 school taxes.

Authorizes local municipalities to establish or expand tourism improvement districts and provide services thereto.

Allows political subdivisions which contract to receive fire protection services from a special fire company or department to jointly establish a service award program with political subdivisions which contract to receive ambulance services from the same special fire company or department.

Implements transfer assessments for any class one or class two parcel in any special assessing unit wholly contained within a city which has had a transfer of title within the fiscal year where the market value of such parcel, as determined by the New York city department of finance, is greater than the assessed value of such parcel.

Authorizes the South Nassau Water Authority and the North Shore Water Authority to remain eligible for funding in state fiscal year two thousand twenty-six--two thousand twenty-seven.

Excludes solar or wind energy projects in the county of Lewis that were already in existence on the effective date of Part N of chapter 59 of the laws of 2023 from certain appraisal models and discount rates.

Requires the forfeiture of benefits to be paid pursuant to a service awards program to volunteer firefighters who have been convicted of felonies committed against a volunteer fire department, volunteer fire company, fire district, or fire protection district.

Requires 911 call-takers and dispatchers to complete telecommunicator CPR training which shall include recognizing signs of cardiac arrest during emergency calls, providing instructions for initiating CPR instructions to callers, coordinating with emergency medical services dispatch, and using automated external defibrillators when available and appropriate.

Establishes a property tax exemption for police officers who serve in the state of New York; establishes the rate of such tax exemption.

Expands the Tompkins county industrial development agency from a maximum of seven members to nine members.

Corrects a reference to the applicable tax assessment roll for a tax exemption granted to the Ruth AME Zion Church in the town of Brookhaven, county of Suffolk.

Increases the maximum compensation for commissioners of improvement districts from one hundred to one hundred twenty dollars per day.

Provides that a police officer in the county of Westchester can be suspended without pay for not more than 30 days pending a trial of disciplinary charges.

Ends the local option of towns and cities to prohibit the sale of alcohol.

Relates to requiring 911 operators to ask callers for the approximate height and weight of the patient.

Grants a total exemption from real property school tax for property owned by a person seventy-five years of age or older, or owned by spouses or siblings if one such person is seventy-five years of age or over, provided the owner has no children in the school district and has resided in the district for 30 years or more.

Subjects certain state lands to real property taxation within Orange county.

Imposes consultation and reporting requirements for municipal corporations resettling, transporting or relocating non-detained migrants to another municipal corporation within the state, which is directed, administered, or funded by the federal government, the secretary of health and human services in the case of minors, the secretary of homeland security in the case of adults, or any municipal corporation within the state or agents thereof.

Relates to requiring municipalities, authorities and agencies to obtain liability insurance on each duly appointed police officer in an amount not less than $200,000.

Authorizes the town of Huntington to alienate and discontinue the use of certain parklands to the Huntington African American Museum.

Provides that local assessor offices no longer must add a code to notification forms for creation of termination of a mortgage escrow account.

Prohibits tax exemptions for properties in violation of zoning laws.

Relates to the enforcement of taxes in certain school districts.

Relates to real property subject to an authorization for a real property tax exemption in the town of Smithtown, county of Suffolk, with respect to the 2019 and 2020 assessment rolls.

Allows first responders who are diagnosed with post-traumatic stress disorder to request line of duty sick leave.

Provides line of duty sick leave for first responders who are diagnosed with or display symptoms of a pandemic virus.

Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties.

Provides that the tax levy limit shall not include a tax levy necessary for expenditures resulting from a local government meeting its obligation to provide enhanced cancer disability benefits to volunteer firefighters as required under section two hundred five-cc of the general municipal law.

Requires any contract or retainer agreement between a property owner and an attorney for legal services related to the filing and appearance before a board of assessment review regarding complaints in relation to assessments shall include a written disclosure that such complaints in relation to assessments can be completed without the assistance of an attorney.

Authorizes the sheriff of certain counties to appoint school resource officers to private elementary and secondary schools upon the request of such private school and the approval of the county legislative body.

Requires each town, village, and city to develop a "housing action plan for everyone", including consideration of local needs and specific strategies to address those local needs.

Authorizes the City of Newburgh to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy in accordance with applicable law.

Makes certain fees and charges related to emergency medical services permanent.

Provides notice of health insurance contracts for retired officers, employees, and their families.

Establishes a municipal group insurance technical assistance program for the purpose of assisting persons and municipalities with access to indemnity insurance and employee compensation pursuant to the volunteer firefighter's benefit law.

Requires a municipality to give notice to an adjacent municipality of the adoption or amendment of certain zoning ordinances or local laws that affect parcels of land within 500 feet of the adjacent municipality.

Relates to reimbursement for coroner and medical examiner fees from the county where the decedent resided.

Permits persons sixty-five years of age or older to be granted a real property tax freeze in a city with a population of one million or more.

Requires that the state fund any program which imposes a mandate upon municipal corporations or school districts; establishes criteria for any exemption from such law if such mandate is ordered by the judiciary, pursuant to an executive order or requested by the locality; establishes the New York state mandate review council.

Relates to the taxation of property owned by a cooperative corporation in the towns of Bolton, Horicon, Thurman, Queensbury, Lake George, and Warrensburg.

Authorizes Powell House, in the village of Farmingdale, county of Nassau, to apply for and receive a retroactive property tax exemption with respect to the 2024-2025 school tax assessment rolls and the 2025 general tax assessment roll.

Provides a period of probable usefulness for the acquisition, construction or reconstruction of or addition to a solar array or solar panel system, whether or not including buildings, land or rights in land, original furnishings, equipment, machinery or apparatus, or the replacement of such equipment, machinery or apparatus.

Relates to members and powers of intergovernmental relations councils.

Allows salary and civil service exam credits for police officers in certain cities and property tax credits for resident officers and a student loan forgiveness program for certain police officers.

Specifies watershed protection improvement districts may work towards the preservation of development rights.

Encourages the preservation and viewing of historic properties by allowing an exemption from local real estate tax in cities of a million or more population, for improvements to historic real property and by requiring certain public access to such property; defines the term "historic real property" as a one, two or three family residence which is owner-occupied and designated by the appropriate agency as a historic landmark and such designation is maintained.

Relates to establishing an abatement and exemption from real property taxes for capital improvements to reduce carbon emissions; establishes an energy efficiency improvement board to approve the abatements and exemptions.

Requires any municipality which conducts lead testing to provide notices to the owner and any tenants of a residence upon a positive test and inform the owner and any tenants of lead abatement programs and other resources; requires municipalities to notify tenants of lead testing.

Provides for children who were under the age of 25 when the death of the member occurred to receive an accidental death benefit for their lifetimes.

Provides a partial tax exemption from real property taxes for real property owned by special police officers residing in any county, excluding any county wholly contained in a city with a population of one million or more.

Provides that in judicial proceedings to review real property assessments in cities of one million or more inhabitants, the assessing method, capitalization rate, and other data or formula used to determine valuation must be disclosed to the petitioner.

Authorizes the county of Cattaraugus to discontinue as reforested lands certain reforested lands in the town of Perrysburg.

Authorizes the town board of the town of Southold, county of Suffolk, to accept from GKLF II, LLC, grantee, an application for a refund from the town real estate transfer tax paid pursuant to section 1449-bb of the tax law for certain real property conveyed on June 22, 2021.

Relates to the purposes and powers of industrial development agencies and to improving the accountability and transparency of such agencies; makes conforming changes to the general municipal law; extends the bond issuance charge to the debt issued by not-for-profit corporations acting on behalf of the state or its political subdivisions; relates to the purposes and powers of local development corporations and certain other not-for-profit corporations thereof.

Provides a tax exemption for certain volunteer firefighters and ambulance workers in Westchester county.

Authorizes the town board of the town of Southold, county of Suffolk, to accept from GKLF, LLC, grantee, an application for a refund from the town real estate transfer tax paid pursuant to section 1449-bb of the tax law for certain real property conveyed on June 22, 2021.

Relates to payments in lieu of taxes.

Prohibits industrial development agencies from incentivizing movements within the state where any plant, facility, or personnel of the project occupant are abandoned or removed.

Provides that the village of Southampton is hereby authorized to designate emergency response and rescue vehicles assigned to the Southampton village ocean rescue as authorized emergency vehicles.

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 youth programs sponsored by fire departments; provides that participants may respond to an emergency or hazardous activity, but shall remain in a designated or marked off area that has been set up by the chief or officer in charge; provides such participant cannot respond to an emergency on a vehicle using lights and/or sirens; provides such participants may not enter a burning structure.

Requires the state pay taxes on the assessed value of properties of closed state prisons until such prison is reopened, used by another state agency, or is conveyed to a non-governmental entity.

Prohibits a member of the board of trustees and the mayor from being appointed to the board of assessors for a village.

Relates to the trustees of the Freeholders and the Commonalty of the town of Southampton, county of Suffolk; provides that the trustees of the Freeholders and Commonalty of the town of Southampton have and shall continue to have the authority to enforce the public's easement and access upon the ocean beaches within the town of Southampton, including all rights of the public with respect to the said ocean beaches which were conferred upon them by the Dongan Patent of 1686; defines "ocean beaches".

Prohibits the governing board of a municipal corporation from adopting any law, ordinance, regulation or policy that prohibits, or has the effect of prohibiting, the connection or reconnection of a utility service to a customer based upon the type or source of energy to be delivered to the customer.

Authorizes municipalities to establish a history, arts, and culture levy to support history, arts, and culture; exempts such levy from the real property tax levy limit.

Authorizes industrial development agencies to provide technical and financial assistance to agricultural producers for products grown, harvested or produced within the state.

Authorizes the city of Albany to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy.

Sets a 7-year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations.

Relates to exempting payment in lieu of tax payments relating to energy systems from school district and local government tax levies.

Relates to small wireless facility development; defines terms and sets standards and fees; provides a municipal corporation may require a wireless provider to repair all damage to a right of way directly caused by the activities of the wireless provider; provides courts of competent jurisdiction shall have jurisdiction to determine all disputes arising under this article.

Authorizes the city of Albany tax assessor to grant retroactive real property tax exempt status to Elijah Missionary Baptist Church.

Requires municipalities to include an Affordable Housing Needs Assessment to establish a data-based foundation for the creation and preservation of affordable housing in the municipality, utilizing the U.S. Department of Housing and Urban Development median income calculations, in their comprehensive plans.

Relates to exempting homeowners from tax increases for certain renewable energy systems.

Requires plainly legible display of building numbers on all buildings to which numbers have been assigned; provides for a fine for violations of such requirement.

Expands the residential-commercial exemption program to include any municipality regardless of the population of the county in which it is located.

Authorizes municipalities to fund training of firefighters; allows a municipality to recoup the cost of sending a firefighter to training school from another municipality that hires that firefighter within three years of their training.

Makes provisions permanent relating to disability due to disease or malfunction of the heart or coronary arteries.

Relates to the regulation of municipal shooting ranges, including limiting the hours of operation and addressing noise pollution; directs the department of health to conduct a study describing the contaminants and other pollutants in the ground and water bodies adjacent to certain shooting ranges.

Relates to the formula for the real property tax cap.

Provides that each fire district, department or company required to provide enhanced cancer disability benefits for volunteer fire fighters pursuant to section two hundred five-cc of the general municipal law shall be entitled to reimbursement by the state for payments made in order to obtain the insurance coverage necessary to satisfy the requirements of section two hundred five-cc of the general municipal law.

Authorizes the county of Cattaraugus to discontinue as parklands and lease certain reforested lands in the town of Perrysburg.

Discontinues the real property tax exemption for certain real property that is used for home games for certain professional sports teams in New York city beginning with the 2026 assessment roll.

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

Relates to extending the benefits of the STAR program to small businesses; defines small business as a business which employs one hundred persons or less.

Authorizes school districts to establish an insurance reserve fund in an amount and manner determined by a qualified and independent actuary certified by the American Academy of Actuaries to be reasonable and necessary.

Extends the transitional assessed value of parcels held in cooperative or condominium forms of ownership to twelve years.

Provides that the cap on assessment increases for class one dwellings shall not apply to dwellings assessed at over three million dollars where the owners have a gross household income not exceeding $250,000.

Repeals the tax exempt status of private universities that received real property tax exemptions of one hundred million dollars or more during the prior fiscal year.

Allows for the taxation of certain state properties in western New York for school tax purposes.

Establishes the electronic open auction public bond sale pilot program for counties, cities, towns, villages and school districts; provides such provisions shall remain in effect for 3 years.

Prohibits a municipality from relocating migrants from such municipality to another municipality in New York unless and until a resolution authorizing the relocation has been adopted by the governing bodies of both the municipality to which the migrants are to be relocated and the county in which the receiving municipality is located; mandates written notice prior to location; provides for a fine for violations.

Makes permanent provisions creating a presumption relating to certain lung disabilities incurred by volunteer firefighters.

Relates to implementing a dangerous dog owner alert system.

Requires polls for special town elections to open on otherwise scheduled general election days, as designated by the state board of elections.

Relates to the powers of the New York state industrial development agency.

Authorizes the Thiells-Roseville Fire District to file an application for exemption from school taxes and real property taxes.

Directs counties, in coordination with their regional emergency medical services councils, to develop and maintain comprehensive county emergency medical system plans that provide for coordinated emergency medical systems within such counties.

Authorizes the Bedford Hills Fire District to file an application for exemption from school and real property taxes for the 2022-2023 assessment years.

Relates to the filling of vacancies for elective offices in villages with November elections; provides such vacancies shall be filled in accordance with subdivision one of section forty-two of the public officers law.

Relates to additional considerations regarding the assessment of solar or wind energy systems through a discounted cash flow approach.

Permits the Setauket fire district and Stony Brook fire district to enter into contracts with the state university of New York at Stony Brook for property, services, and other consideration.

Sets the probable usefulness of judgments, compromised claims or settled claims resulting from certain child sexual abuse cases to up to 30 years.

Extends provisions relating to certain real property to be conveyed to the town of Huntington for one year.

Authorizes Yeshivas Nachlas Sofrim to receive retroactive real property tax exempt status.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from The Cathedral of the Incarnation in the Diocese of Long Island.

Updates the South Lockport Volunteer Exempt Firemen's Benevolent Association's charter; amends the purposes of such organization and the permitted uses of certain insurance premium taxes collected.

Updates the Pound Ridge Volunteer Exempt Firemen's Benevolent Association's charter and provides for new duties of such charter.

Authorizes the date of elections of officers in the fire department in the village of Croton-on-Hudson in the county of Westchester to vary from other village fire elections.

Exempts persons holding the office of clerk-treasurer or deputy clerk in the village of Baxter Estates from the requirement that such person be a resident of the political subdivision or municipal corporation of the state for which such person shall be chosen or within which such person's official functions are required to be exercised.

Changes the name of the Brockport Exempt Volunteer Firemen's Benevolent Association, Inc.; expands the use of foreign fire insurance premium taxes by such organization.

Expands the purposes of the volunteer and exempt firefighters' benevolent association of Thornwood, New York; provides for the payment to it of certain taxes imposed upon premiums on policies of fire insurance in foreign insurance companies.

Relates to the membership and purposes of the Volunteer and Exempt Firemen's Benevolent Association of Coldenham Inc.; changes the name of the association to the "Volunteer and Exempt Firefighter's Benevolent Association of Coldenham, Inc"; updates the purposes of such association and the use of taxes received by such association.

Revives provisions of law relating to authorizing the use of existing village sewer rents for infrastructure projects other than sewer projects in the village of Baldwinsville.

Authorizes the village of Malverne to alienate and discontinue the use of certain parklands and to develop new parkland or capital improvements to existing parks within the village.

Authorizes the town of Niagara to alienate and discontinue the use of certain parklands.

Authorizes the county of Suffolk to alienate certain lands used as parklands and to dedicate certain other lands as parklands.

Authorizes the town of Brookhaven, county of Suffolk to alienate certain parklands for use as a recharge basin and to dedicate other lands as replacement parklands.

Extends the authorization granted to the county of Broome to impose an additional one percent of sales and compensating use taxes for two years.

Extends limitations on the shift between classes of taxable property in the town of Orangetown, County of Rockland for the 2025--2026 assessment rolls.

Authorizes the city of Little Falls, in the county of Herkimer, to issue serial bonds in an aggregate principal amount not to exceed three million four hundred thousand dollars for the purpose of liquidating deficits in its general, golf, and water funds; requires that the city of Little Falls prepare quarterly budget reports, quarterly trial balances and a three-year financial plan.

Extends provisions providing for the sale of municipal obligations by the county of Erie.

Relates to the membership and purposes of the Volunteer and Exempt Firemen's Benevolent Association of Coldenham Inc.; changes the name of the association to the "Volunteer and Exempt Firefighter's Benevolent Association of Coldenham, Inc"; updates the purposes of such association and the use of taxes received by such association.

Authorizes the date of elections of officers in the fire department in the village of Croton-on-Hudson in the county of Westchester to vary from other village fire elections.

Permits the village of Croton-on-Hudson to allow the office of assistant village engineer of such village to be held by a person who is not a resident of such village, provided that such person resides within Westchester county or an adjoining county within the state of New York.

Authorizes the town of Copake to establish community preservation funds and to impose a real estate transfer tax with revenues to be deposited into the community preservation fund; provides for the repeal of certain provisions upon expiration thereof.

Removes expenditures for emergency medical services from the limit on real property tax levies by local governments.

Authorizes the town of Ithaca, county of Tompkins, to discontinue as parklands and alienate certain lands for the purpose of maintaining and operating such lands for agricultural purposes.

Amends the name of the Hauppauge Volunteer Exempt Firefighter's Benevolent Association, and certain provisions regarding removing gendered terminology; relates to the use of foreign fire insurance premium taxes.

Authorizes New Hour for Women and Children LI, Inc. to receive a real property tax exemption for the 2022-2023, 2023-2024 and 2024-2025 assessment rolls.

Permits the village of Croton-on-Hudson, Westchester county, to lease certain sports field fences for advertisements, with revenues to be used solely for the care of Dobbs Park, Duck Pond Park, Firefighters Memorial Field and David J. Manes Memorial Field.

Authorizes the discontinuance of certain parklands in the town of Amherst, county of Erie for lease to Bell Atlantic Mobile Systems, LLC d/b/a Verizon Wireless for the placement and operation of a wireless communications tower.

Permits the commissioner of health to designate local health officials to request copies of certain reports and records relating to a death.

Authorizes the Thiells-Roseville Fire District to file an application for exemption from school taxes and real property taxes.

Authorizes the building inspector in the town of Pendleton, county of Niagara, to reside outside of such town if they reside within such county or an adjoining county.

Extends a provision of law regarding the disposal of surplus computer equipment by political subdivisions.

Permits the Setauket fire district and Stony Brook fire district to enter into contracts with the state university of New York at Stony Brook for property, services, and other consideration.

Relates to setting a minimum and maximum delinquent tax interest rate for payments due on residential real property.

Relates to prohibiting the use of funds, financial incentives or subsidies where facilities or property are used primarily for e-commerce storage and transfers, or the facilitation thereof.

Extends limitations on the shift between classes of taxable property in the town of Orangetown, County of Rockland for the 2025--2026 assessment rolls.

Extends provisions providing for the sale of municipal obligations by the county of Erie.

Relates to a privately owned vacant property temporary public benefit use exemption.

Enacts the private activity bond allocation act to establish an alternative formula for making volume ceiling allocations.

Provides for a partial exemption from taxation of certain residential real property transferred by a governmental entity, nonprofit housing organization, land bank or community land trust to low-income households; sets forth conditions for the discontinuance of such exemption.

Requires counties and/or cities to establish a plan for providing legal counsel to persons who are defendants or respondents in eviction, ejectment and foreclosure proceedings and who are financially unable to obtain counsel; defines eligible person as one whose gross individual income is not in excess of one hundred twenty-five percent of the federal income official poverty line; requires the state to match dollar for dollar the amount counties appropriate for their plans.

Provides an exemption for certain fiber optic cable assessments in Erie county.

Authorizes cities and towns, except a city with a population of one million or more, to establish community housing funds; authorizes such cities and towns to impose a real estate transfer tax with revenues to be deposited in such funds; makes related provisions.

Repeals provisions related to requiring projects be located in a highly distressed area in order to qualify for certain financial assistance from an industrial development agency.

Provides that enrolled members of Southampton Village Ocean Rescue shall be eligible for the tax exemption on real property authorized by section 466-c of the real property tax law.

Relates to the Peconic Bay region community preservation funds; defines "disadvantaged communities"; provides that funds utilized for water quality improvement projects may be carried forward from year to year for utilization in future budgets and not less than ten percent of the annual proceeds of the fund shall be utilized to benefit disadvantaged communities; provides that management and stewardship funds may only be expended for projects related to lands acquired for open space preservation and historic preservation purposes; makes related provisions.

Includes lakes in adopt-a-municipal park, shoreline or roadway programs.

Enacts the "climate change property tax relief act"; provides assessment relief to property owners within eligible municipalities; relates to payments of real property tax refunds and credits as a result of participating in the climate change property tax relief act.

Includes lakes in adopt-a-municipal park, shoreline or roadway programs.

Authorizes the town of Southampton, county of Suffolk, to enact by local law a homestead exemption; provides that such exemption shall not exceed $50,000 in full assessed value.

Extends the enforcement of the collection of delinquent real property taxes and the collection of taxes by banks; enforces the collection of taxes in certain villages.

Relates to setting a minimum and maximum delinquent tax interest rate for payments due on residential real property.

Relates to increasing the membership of the special district operations and development committee; provides that the committee shall consist of no less than nine members and no more than fifteen.

Authorizes the town of Hempstead to transfer ownership of certain parkland constituting the town marina to the village of Freeport.

Relates to the source of tax revenues paid to the Deer Park Volunteer Exempt Firemen's Benevolent Association for fire department use and benefit.

Amends the purposes and duties of the Volunteer and Exempt Firemen's Benevolent Association of Millwood, New York; makes certain technical corrections.

Relates to the purposes and duties of the Mount Kisco firefighter's benevolent association and the use of foreign fire insurance premium taxes.

Permits the Exempt Firefighters' Benevolent Association of Hastings-on-Hudson, Inc. to use funds raised through collecting taxes on various projects.

Authorizes the village of Ballston Spa to transfer ownership of the Woods Hollow Nature Preserve to the town of Milton; makes related provisions.

Authorizes the town of Yorktown, county of Westchester, to alienate and discontinue the use of certain parklands.

Authorizes the Praise Tabernacle Church of God to receive retroactive real property tax exempt status with respect to the 2021-2022, 2022-2023, and 2023-2024 assessment rolls.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Korean Evangelical Church.

Authorizes the town of Brookhaven to alienate and discontinue the use of certain parklands for the purposes of developing a wastewater treatment plant.

Authorizes the town of Kinderhook to alienate certain parklands and to convey such land to the Valatie Volunteer Rescue Squad for the purpose of providing emergency medical services to the town of Kinderhook.

Authorizes the John Theissen Children Foundation, Inc. to receive retroactive real property tax exempt status for a parcel located at 1492 Wantagh Avenue, hamlet of Wantagh, town of Hempstead, county of Nassau.

Authorizes municipalities to offer a real property tax exemption to certain volunteers who live in that municipality but who serve in neighboring municipalities.

Authorizes the Seaford Fire District to file with the county of Nassau assessor an application for a retroactive real property tax exemption.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Rock Community Church, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes.

Relates to exempting certain fire department officers of the Village of Hancock fire department from a New York state residency requirement; provides that chief, first and second assistant chiefs and any additional chiefs of the fire department of the village of Hancock need not be a resident of the state of New York.

Authorizes the Halesite Fire District to file an application for exemption from real property taxes.

Authorizes the Seaford Fire District to file with the county of Nassau assessor an application for a retroactive real property tax exemption.

Authorizes municipalities to offer a real property tax exemption to certain volunteers who live in that municipality but who serve in neighboring municipalities.

Provides for the refund of penalties accrued on 2023-2024 real property taxes due to the specific failure by the USPS to deliver bills to owners in the town of Scarsdale, county of Westchester.

Authorizes the town of Oyster Bay to discontinue as parklands and convey such parkland to the department of environmental conservation.

Authorizes the Saint James Evangelical Lutheran Church of Saint James Long Island NY to receive retroactive real property tax exempt status.

Authorizes the assessor of the town of New Castle to accept an application for a real property tax exemption from the Ethical Society of Northern Westchester; provides a waiver for any interest and penalties accrued in the event that the authorization to exempt is not timely granted.

Waives the residency requirement for the comptroller and building inspector in the town of Chester, county of Orange.

Extends provisions relating to certain real property to be conveyed to the town of Huntington for one year.

Defines the term "tennis facilities" to mean places that provide programming and services related to tennis and other sports which require the use of racquets or paddles to strike balls or objects in relation to authorization for the town of Greenburgh to lease certain park lands for tennis uses.

Relates to the determination of adjusted base proportions in special assessing units which are cities.

Authorizes the towns of Harmony and North Harmony in Chautauqua county to elect a single town justice to preside in the town courts of such towns.

Extends limitations on the shift between classes of taxable property in the town of Orangetown, County of Rockland for the 2024--2025 assessment rolls.

Relates to local government borrowing practices and mandate relief; extends certain provisions relating to providing relief to local governments for certain mandated programs and services to 2027.

Relates to raising the tax abatement rate and extending certain deadlines for purposes of the green roof tax abatement for certain properties in a city of one million or more persons.

Removes the citizenship requirement for police officers and firefighters; extends eligibility to those legally authorized to work in the United States under federal law.

Authorizes the city of Poughkeepsie to alienate and discontinue the use of certain parklands for the purpose of constructing a new emergency services communications tower.

Authorizes the county of Nassau to alienate and sell parklands to Lakeside Inn, Inc.

Requires landlords of certain housing accommodations to include with all new and renewal leases, on any rent bills, including any electronic communication the informational material describing eligibility for and the benefits of the senior rent increase exemption program and the disability rent increase exemption program.

Requires landlords of certain housing accommodations to include with all new and renewal leases, on any rent bills, including any electronic communication the informational material describing eligibility for and the benefits of the senior rent increase exemption program and the disability rent increase exemption program.

Provides that a policy of this state should be to increase housing options and opportunities, including but not limited to affordable, and workforce and senior housing.

Authorizes the town of New Windsor to alienate certain parklands for use as a sewer treatment plant and to dedicate other lands as replacement parklands.

Relates to the name and purpose of the Volunteer and Exempt Firemen's Benevolent Association of Valhalla, New York; provides that any firefighter who has been removed for cause, expelled or dropped from the rolls of such fire department and who has not been reinstated, shall not be eligible in such corporation; relates to the use of foreign fire insurance premium taxes by such association.

Authorizes regional planning council's eligibility to apply for federal and/or state grants.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Lighthouse International Christian Gathering.

Lowers the period of probable usefulness of zero-emission school buses from twelve years to eight years.

Relates to the name and the funds of the Alert Volunteer Exempt Firefighter's Benevolent Association of Great Neck, New York.

Expands the training time for local municipalities in relation to the open meetings law; requires at least one hour of such training be provided by the committee on open government or an appropriate entity in relation to compliance with the open meetings law and if not provided, a justification shall be given.

Relates to appointing instead of electing a treasurer for the park district in the town of Southold, county of Suffolk.

Requires municipalities to maintain municipal websites.

Amends the real property tax exemption for un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from St. Gregorios Malankara Orthodox Church Queens, Inc. for portions of the 2021-2022 and 2022-2023 assessment rolls.

Authorizes funding to local government entities from the urban development corporation through the electric generation facility cessation mitigation fund for an additional three years.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Lubavitch of Old Westbury for all of the 2022-2023 school taxes and all of the 2023 general taxes.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from 786 Muhammadi Masjid, Inc. for certain school and general taxes.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Lubavitch of Old Westbury for all of the 2022-2023 school taxes and all of the 2023 general taxes.

Provides that enrolled members of Southampton Village Ocean Rescue shall be eligible for the tax exemption on real property authorized by section 466-c of the real property tax law.

Authorizes the county of Monroe to convey appropriate instruments to EH Henrietta Solar 1 LLC and EH Henrietta Solar 2 LLC for an easement across Lehigh Valley Trail Park, for ingress and egress to and from the project site and installation of a medium voltage cable; makes related provisions.

Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland for an additional year.

Waives the residency requirement for the comptroller and building inspector in the town of Chester, county of Orange.

Enacts the broadband investment tax stabilization act, providing that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law.

Expands the purposes of the Putnam Lake Volunteer Firemen's Benevolent Association to be to promote friendly association for the betterment of the members of the corporation; to promote relations between the members of the corporation and the local community; to provide relief, aid and assistance to those members and their families who by reason of age, ill-health, injury, disability or financial hardship or vulnerability are deemed worthy of such assistance; to provide for the health and safety of the members of the corporation; to maintain suitable headquarters for the members of the corporation; to acquire real and personal property such as may be necessary for the purposes set forth in this clause; to study and disseminate among the members of the corporation the most efficient manner of fighting fires; and to promote the volunteer fire service within the territory now served or which may hereafter be served by the Putnam Lake Fire Department, Inc.

Makes certain state lands in the towns of Albion, Amboy, Boylston, Constantia, Parish, West Monroe and Williamstown, in the county of Oswego, subject to taxation for all purposes.

Enacts the broadband investment tax stabilization act, providing that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law.

Provides for the refund of penalties accrued on 2023-2024 real property taxes due to the specific failure by the USPS to deliver bills to owners in the town of Scarsdale, county of Westchester.

Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agency for the 2020--2021 school taxes and the 2021 general taxes for the property at 40 Byrd Street.

Extends provisions related to the assessment and review of assessments in the county of Nassau to June 30, 2026.

Authorizes municipalities in the county of Orange to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law.

Authorizes municipalities in the county of Orange to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law.

Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than three hundred thirty-eight thousand and less than three hundred forty thousand, determined in accordance with the latest federal decennial census.

Relates to the source of tax revenues paid to the Deer Park Volunteer Exempt Firemen's Benevolent Association for fire department use and benefit.

Requires any elected or appointed coroner who is not a licensed physician to be a certified nurse practitioner or licensed physician assistant authorized to practice medicine in this state.

Requires any contract or retainer agreement between a property owner and an attorney for legal services related to the filing and appearance before a board of assessment review regarding complaints in relation to assessments shall include a written disclosure that such complaints in relation to assessments can be completed without the assistance of an attorney.

Requires plainly legible display of building numbers on all buildings to which numbers have been assigned; provides for a fine for violations of such requirement.

Requires 30 hours of mandatory continuing education every three years for coroners and coroner's deputies.

Provides for the conveyance or lease of sewer system properties and responsibilities by cities, towns and villages in the county of Westchester and the establishment of certain county sewer districts, extensions or special transitional zones of assessment in the county of Westchester when determined to be in the public interest.

Raises the exclusion of certain indebtedness of school districts other than school districts in a city with one hundred twenty-five thousand inhabitants or more according to the latest federal census.

Amends provisions of the Suffolk county water quality restoration act relating to the expenditure of funds for certain water projects.

Authorizes the Congregation Beis Medrash of Lawrence to receive retroactive real property tax exempt status.

Authorizes Saddle Rock Minyan to file an application for retroactive real property tax exemption with respect to the 2021-2022 and 2022-2023 assessment rolls.

Relates to preventing certain elected officials from being a member of an agency.

Relates to preventing certain elected officials from being a member of an agency.

Authorizes the assessor of Richmond county to grant the Silver Lake Foundation Inc. retroactive real property tax exempt status upon an application therefor.

Authorizes the town of Hempstead to transfer ownership of certain parkland constituting the town marina to the village of Freeport.

Provides a partial tax exemption from real property taxes for real property owned by special police officers residing in any county, excluding any county wholly contained in a city with a population of one million or more.

Establishes a state disaster emergency grant and loan program administered by industrial development agencies for certain small businesses.

Provides for reimbursement of expenses for childcare and dependent care for volunteer members of public bodies.

Relates to biodiversity in planting projects; requires municipalities to follow the 10-20-30 principle for planting projects.

Authorizes the town of Massena to issue bonds to cover the cost of pension contributions due by the town for employees of the former Massena Memorial Hospital.

Permits the legislature to alter or repeal certain educational institutions' tax exempt status if such higher education institution fails to expel, suspend, bring charges of a hate crime or otherwise appropriately apply disciplinary action against any individual or group who knowingly and intentionally, while using the property or other resources of such institution, establishes a culture of bias or promotes acts of discrimination or allows for the reckless endangerment of an individual's physical health or safety.

Provides that a civil penalty arising from a violation related to the condition or use of real property, which is assessed, levied, or results from a prosecution by a municipality, may be applied against the property at which the violation is found.

Requires local governments to prepare and adopt an affordable housing plan no later than December 31, 2024; defines local government as a city, town or village; requires plan to identify the regional need for affordable housing, as well as such need within the local government; makes related requirements; directs such local governments to hold at least one public hearing on the draft plan and one public hearing on the final plan; makes related provisions.

Provides that a police officer in the county of Westchester can be suspended without pay for not more than 30 days pending a trial of disciplinary charges.

Relates to the delivery of the good faith deposit following award of the bonds to the successful bidder; provides that a municipality, school district or district corporation may require that such deposit be made as a condition precedent to the consideration of a bid for the bonds.

Establishes a youth outreach department within the state police, city, village, town, and district police departments, and sheriff departments for the purposes of designing and carrying out youth activities organized by the department.

Relates to the assessment of residential real property transferred from a charitable nonprofit housing organization to low-income persons.

Relates to the amount of the allowable levy growth factor and the percentage of votes needed to override the tax levy limit.

Makes permanent provisions creating a presumption relating to certain lung disabilities incurred by volunteer firefighters.

Expands eligibility for the low interest rate program of the state of New York mortgage agency to certain graduates of post secondary programs or comparable apprenticeship and workforce training programs for the purchase of certain property.

Expands eligibility for the low interest rate program of the state of New York mortgage agency to certain graduates of post secondary programs or comparable apprenticeship and workforce training programs for the purchase of certain property.

Excludes solar or wind energy projects in the county of Lewis that were already in existence on the effective date of Part N of chapter 59 of the laws of 2023 from certain appraisal models and discount rates.

Sets hourly rates for persons representing certain persons in court or before a magistrate.

Relates to the provision of geographic information system mapping technology for strategic planning and municipal study assistance.

Allows industrial development agencies to make grants to municipalities for open space preservation, parkland improvements and conservation easements where the municipal governing body finds that the grant encourages tourism or otherwise improves quality of life.

Makes provisions permanent relating to disability due to disease or malfunction of the heart or coronary arteries.

Relates to directing the state board of real property tax services to conduct a study on real property tax saturation.

Relates to the cost for legal services in connection with any claim arising under the volunteer firefighter's benefit law.

Relates to directing the state board of real property tax services to conduct a study on real property tax saturation.

Authorizes the South Nassau Water Authority and the North Shore Water Authority to remain eligible for funding in state fiscal year two thousand twenty-four--two thousand twenty-five.

Relates to residency requirements for village justice and/or associate justice of Cayuga Heights; allows the village board of trustees of Cayuga Heights to appoint a person who resides in the county of Tompkins.

Relates to protections for homeowners in the event of tax lien foreclosure; establishes notice and hearing requirements and a homeowners bill of rights.

Requires municipalities to test the quality of their public internet service including the average range, speed, effectiveness and security; requires each municipal corporation to annually post the results of such testing on its website and to include information on internet safety and security including how members of the public can protect themselves when using publicly available internet services.

Requires multiple liens on farm property to be paid in chronological order, with the earliest lien being paid off first and the most recent being paid last.

Requires multiple liens on farm property to be paid in chronological order, with the earliest lien being paid off first and the most recent being paid last.

Authorizes the county of Cattaraugus assessor to accept an application for a real property tax exemption from Olean Community Theatre, Inc. for all of the 2021-2022 school taxes and all of the 2022 general taxes.

Authorizes the Mount Olive Pentecostal Church of Faith, Inc. to file an application for retroactive real property tax exemption for the 2019--2020 assessment roll.

Requires the disclosure of income and expense statements upon a petition for an article 7 proceeding; imposes staggered dates for submissions of appraisal reports.

Requires the return of all or a part of the financial assistance provided for a project where the project has material shortfalls or material violations; prevents the use of funds, financial incentives, subsidies or tax exemptions for projects already in development.

Provides a tax exemption for certain volunteer firefighters and ambulance workers in Westchester county.

Removes library taxes of the Shelter Rock library district from real property located in that portion of such library district that is located within the Bryant library district.

Provides for the distribution of proceeds from a tax foreclosure sale; requires notice to a former property owner of the existence of a surplus.

Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agency for the 2020-2021 school taxes and the 2021 general taxes for the property located at 118 Terrace Avenue, Hempstead NY.

Authorizes school districts to borrow against certain reserve funds, pursuant to a resolution adopted by the board of education of such school district.

Permits alternate members of certain planning boards and zoning boards of appeals for any reason the town board deems necessary pursuant to local law, rule, regulation or ordinance.

Relates to school district unexpended surplus funds; provides that for the 2025--2026 school year and thereafter, surplus funds shall mean any operating funds in excess of six percent of the current school year budget, and shall not include funds properly retained under other sections of law.

Requires the state to pay all real property taxes on the assessed value of the Moriah shock incarceration correctional facility.

Relates to youth programs sponsored by fire departments; provides that participants may respond to an emergency or hazardous activity, but shall remain in an appropriate and safe designated area that has been established by the chief or officer in charge; provides such participants cannot respond to an emergency on a vehicle using lights and/or sirens; provides such participants may not enter a burning structure; protects volunteer fire departments and fire companies from certain criminal and civil liability potentially arising from the operation of a youth program.

Relates to the enforcement of taxes in certain school districts.

Authorizes Chabad of Oceanside to receive a retroactive exemption from real property taxes.

Authorizes the Friendship Engine and Hose Company to file an application for exemption from real property taxes with respect to the 2021-2022 and 2022-2023 assessment rolls.

Authorizes the assessor of the city of Long Beach, county of Nassau, to accept from New Beth El, Inc. an application for exemption from real property taxes during the 2019-2020 assessment roll.

Establishes a demonstration program extending the J-51 tax exemption to the conversion and rehabilitation of commercial and manufacturing space to co-located work space and residential units in certain high density areas in Kings county.

Provides that the village of Southampton is hereby authorized to designate emergency response and rescue vehicles assigned to the Southampton village ocean rescue as authorized emergency vehicles.

Authorizes the town board of the town of Southold, county of Suffolk, to accept from GKLF, LLC, grantee, an application for a refund from the town real estate transfer tax paid pursuant to section 1449-bb of the tax law for certain real property conveyed on June 22, 2021.

Requires that when the state or an organization is attempting to convert land to public use in a municipality with a population of less than one million, a hearing shall be held in such municipality where such land is located to allow for public comment and input from neighbors; requires a ten day notice of such hearing to members of the community.

Authorizes the town of Smithtown, in the county of Suffolk to make ordinances prohibiting the discharge of longbows and crossbows in areas in which such activity may be hazardous to the general public or nearby residents.

Relates to the formula for the real property tax cap.

Authorizes the assessor of the town of Smithtown, county of Suffolk, to accept from Mother and Unborn Baby Care of Long Island, Inc., an application for exemption from real property taxes.

Requires 12.5% of profits generated from a solar or wind energy system to be paid to a taxing jurisdiction or land owner under certain agreements for the installation and use of such solar or wind energy system, in addition to other PILOT or other payments required under such agreement.

Allows salary and civil service exam credits for police officers in certain cities and property tax credits for resident officers and a student loan forgiveness program for certain police officers.

Provides that each fire district, department or company required to provide enhanced cancer disability benefits for volunteer fire fighters pursuant to section two hundred five-cc of the general municipal law shall be entitled to reimbursement by the state for payments made in order to obtain the insurance coverage necessary to satisfy the requirements of section two hundred five-cc of the general municipal law.

Provides line of duty sick leave for first responders who are diagnosed with or display symptoms of a pandemic virus.

Relates to members and powers of intergovernmental relations councils.

Authorizes a tax abatement for alterations and improvements to multiple dwellings for purposes of preserving habitability in affordable housing.

Increases benefits for volunteer firefighters and volunteer ambulance workers.

Suspends the payment of property taxes during a state disaster emergency for owners of one, two and three family dwellings; suspends rent payments during a state disaster emergency; suspends power, water and sewer payments during a state disaster emergency.

Establishes additional procedures to be followed by industrial development agencies prior to making loans; includes goals to be achieved by project such as job creation, continuance of business or industry, and public purpose to be attained.

Authorizes the Good Samaritan Hospital Medical Center to file an application for exemption from real property taxes.

Encourages the preservation and viewing of historic properties by allowing an exemption from local real estate tax in cities of a million or more population, for improvements to historic real property and by requiring certain public access to such property; defines the term "historic real property" as a one, two or three family residence which is owner-occupied and designated by the appropriate agency as a historic landmark and such designation is maintained.

Relates to extending the benefits of the STAR program to small businesses; defines small business as a business which employs one hundred persons or less.

Implements transfer assessments for any class one or class two parcel in any special assessing unit wholly contained within a city which has had a transfer of title within the fiscal year where the market value of such parcel, as determined by the New York city department of finance, is greater than the assessed value of such parcel.

Establishes a real property tax exemption for persons sixty years of age or over with an annual household income not exceeding $100,000; directs the state to reimburse municipalities for lost revenues.

Repeals provisions related to requiring projects be located in a highly distressed area in order to qualify for certain financial assistance from an industrial development agency.

Eliminates the real property tax exemption for fire districts, fire protection districts and ambulance districts developed through industrial development agencies in certain counties.

Authorizes the town of Chester to establish community preservation funds; establishes a real estate transfer tax with revenues therefrom to be deposited in said community preservation fund.

Relates to creating an appeals process for the district attorney in the county where the crime was committed where family members of a victim or persons residing in a county where an offender committed a crime can appeal the board's decision to release the offender if the offender committed certain criminal offenses.

Creates the New York Civil Gideon Act.

Provides that real property tax exemptions granted to real property owned by corporations or associations organized or conducted exclusively for hospital or for purposes related to the moral or mental improvement of men, women, or children and used exclusively for carrying out such purposes shall only be granted if the property owner can prove by clear and convincing evidence that each acre is actually used for such purpose at least 120 days a year.

Establishes a single industrial development agency in each region of the state.

Includes certain spent fuel rods within the definition of real property.

Authorizes municipalities to treat unpaid fines for building code and fire code violations as unpaid real property taxes and to impose a tax lien therefor.

Establishes the electronic open auction public bond sale pilot program for counties, cities, towns, villages and school districts; provides such provisions shall remain in effect for 3 years.

Allows first responders who are diagnosed with post-traumatic stress disorder to request line of duty sick leave.

Relates to exempting homeowners from tax increases for certain renewable energy systems.

Relates to industrial development agencies; relates to such agencies' representation, public hearings, notices of agenda, and school board reporting.

Prevents the use of funds, financial incentives, subsidies or tax exemptions for projects where the occupier of the project is not disclosed.

Establishes local labor requirements as part of the approval to receive a real property tax business investment exception; requires eighty-five percent of workers hired by a contractor or developer for a project to be from the same county or an adjoining county or, in certain circumstances, the state of New York.

Prohibits the name of municipalities and subdivisions thereof to include the word swastika.

Requires counties and/or cities to establish a plan for providing legal counsel to persons who are defendants or respondents in eviction, ejectment and foreclosure proceedings and who are financially unable to obtain counsel; defines eligible person as one whose gross individual income is not in excess of one hundred twenty-five percent of the federal income official poverty line; requires the state to match dollar for dollar the amount counties appropriate for their plans.

Prohibits tax exemptions for properties in violation of zoning laws.

Relates to the establishment of special districts for general ambulance services in any county, city, town or village located within the Adirondack park.

Requires individuals and corporations to obtain a sound permit from a municipality in certain situations.

Relates to assessments of residential cooperative, condominium and rental property; defines the term "the assessment which would be placed upon such parcel were the parcel not owned or leased by a cooperative corporation or on a condominium basis".

Provides for interest to accrue on missed installment payments beginning from the due date of such missed installment payment.

Provides a tax exemption for certain volunteer firefighters and ambulance workers in Westchester county.

Relates to reimbursement for coroner and medical examiner fees from the county where the decedent resided.

Abolishes the office of coroner.

Requires the state pay taxes on the assessed value of properties of closed state prisons until such prison is reopened, used by another state agency, or is conveyed to a non-governmental entity.

Provides that in judicial proceedings to review real property assessments in cities of one million or more inhabitants, the assessing method, capitalization rate, and other data or formula used to determine valuation must be disclosed to the petitioner.

Relates to youth programs sponsored by fire departments; provides that participants may respond to an emergency or hazardous activity, but shall remain in a designated or marked off area that has been set up by the chief or officer in charge; provides such participant cannot respond to an emergency on a vehicle using lights and/or sirens; provides such participants may not enter a burning structure.

Provides that if a taxpayer has not received the advance payment of credit under the STAR program prior to the end of the taxable year then such taxpayer shall have thirty days to file an application for a STAR exemption.

Relates to the certification of certain property complying with the residential-commercial urban exemption program and the revocation of benefits of such program in certain circumstances.

Classifies properties held in condominium and cooperative form for assessment purposes as class one-a properties; requires that the annual tax rate percentage change for class one-a properties does not exceed the annual tax rate percentage change for class one properties.

Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agency for the 2020-2021 school taxes and the 2021 general taxes for the property located at 118 Terrace Avenue, Hempstead NY.

Provides that the amount of a STAR real property tax savings may not be less than the amount of the STAR real property tax savings from the previous year.

Establishes an energy-related public utility mass real property central assessment program.

Prohibits a municipal corporation from prohibiting the issuing of a permit for the construction of any new commercial, residential, or mixed-use building on the basis that such building will be a mixed-fuel building.

Extends the transitional assessed value of parcels held in cooperative or condominium forms of ownership to twelve years.

Relates to the purposes and powers of industrial development agencies and to improving the accountability and transparency of such agencies; makes conforming changes to the general municipal law; extends the bond issuance charge to the debt issued by not-for-profit corporations acting on behalf of the state or its political subdivisions; relates to the purposes and powers of local development corporations and certain other not-for-profit corporations thereof.

Provides the amount of compensation an attorney shall receive from representing a client which was assigned to the attorney through the bar association; increases such amount from seventy-five dollars to one hundred fifty dollars per hour; makes related provisions.

Sets a state-wide three percent cap on penalties for unpaid real property tax due and payable or remaining unpaid during the period from March 7, 2020 to June 30, 2021.

Requires that the state fund any program which imposes a mandate upon municipal corporations or school districts; establishes criteria for any exemption from such law if such mandate is ordered by the judiciary, pursuant to an executive order or requested by the locality; establishes the New York state mandate review council.

Provides that any installment of real property tax due and payable in calendar year 2023 shall be due and payable by December 31, 2023; relates to the payment of taxes in installments to counties, towns, certain school districts and city school districts by senior citizens and physically disabled persons.

Authorizes the city of Niagara Falls to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy.

Prohibits industrial development agencies from incentivizing movements within the state where any plant, facility, or personnel of the project occupant are abandoned or removed.

Provides a tax exemption on real property owned by members of volunteer fire companies or voluntary ambulance services in counties with a population of more than 208,000 but less than 220,000.

Authorizes the county of Cattaraugus to discontinue as parklands and lease certain reforested lands in the town of Perrysburg.

Provides that a capital tax levy shall not be included within the definition of "tax levy limit"; defines "capital local expenditures" and "capital tax levy".

Authorizes the county comptroller to examine and audit all accounts, contracts, books and records of such county's respective industrial development agency.

Authorizes the city of Lockport to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy; provides the city of Lockport shall notify all owners or known interested parties of record of the placement of the code violations on the city tax levy as uncollected fines and penalties within thirty days of placement.

Relates to the appropriation of funds for the training of firefighters.

Expands the residential-commercial exemption program to include any municipality regardless of the population of the county in which it is located.

Relates to calculating social services district medical assistance expenditure amounts.

Relates to the powers of the New York state industrial development agency.

Provides optional disability coverage for county probation officers.

Allows a county to enter into a municipal cooperative agreement with any municipal corporation, fire district, fire protection district, fire alarm district, or ambulance district within the county to provide joint emergency medical services.

Prohibits a town, city, or county industrial development agency from waiving taxes which would be received by a school district.

Enacts the "wireless broadband eligible facility permitting act" to provide for uniform regulation of certain wireless facilities.

Exempts income earned working at the polls from the definition of income.

Classifies military monuments and memorials as parkland; provides military monuments or memorials erected or constructed on property of a municipal corporation shall require authorization by an act of the legislature prior to any change in status including alienation, development, leasing, transfer, sale or discontinuance.

Authorizes the town of Orangetown to establish community preservation funds; establishes a real estate transfer tax with revenues therefrom to be deposited in said community preservation fund; provides for the repeal of such provisions upon the expiration thereof.

Prohibits individuals in certain positions from taking any position with a business or entity doing business with an agency or industrial development authority.

Prohibits municipal officers or employees from displaying political advertisements on or within public buildings and various other locations.

Extends provisions relating to certain real property to be conveyed to the town of Huntington for one year.

Permits the Auburn enlarged city school district to establish an insurance reserve fund.

Removes the requirement that where a municipal corporation, school district or district corporation issues indebtedness to finance certain costs of preparation of plans and specifications for a proposed capital improvement there must be a waiting period of at least one year authorizing the undertaking of the capital improvement.

Authorizes a tax abatement for alterations and improvements to multiple dwellings for purposes of preserving habitability in affordable housing.

Extends provisions of law relating to the adoption and submission of an annual budget by the Trustees of the Freeholders and Commonalty of the town of Southampton from January 1, 2024 until January 1, 2025.

Authorizes the Ruth AME Zion Church to file with the town of Brookhaven assessor an application for certain real property tax exemptions.

Relates to residency requirements for village justice and/or associate justice of Laurel Hollow and allows the village board of trustees of Laurel Hollow to appoint a person who resides in the town of Huntington, county of Suffolk.

Expands the use of foreign fire insurance premium taxes by the Sanborn Volunteer and Exempt Firemen's Benevolent Association, Inc.

Expands the use of foreign fire insurance premium taxes by the Grand Island Volunteer Firemen's Benevolent Association.

Authorizes the assessor of the town of Ramapo, county of Rockland to accept an application for a real property tax exemption from Sister Servants of Mary Immaculate Inc.

Authorizes the North Shore Land Alliance, Inc. to file with the county of Nassau assessor an application for a retroactive real property tax exemption.

Relates to the Volunteer and Exempt Firemen's Benevolent Association of Williston Park; makes changes to membership; directs where tax revenues may be used.

Authorizes the Bais Tefila of Inwood to receive retroactive real property tax exempt status.

Makes technical corrections relating to the authorization of a real property tax exemption for Word of Truth Church, Inc. in Suffolk county.

Exempts the Buchanan Engine Company No. 1, within the village of Buchanan, county of Westchester from the requirement that the percentage of non-resident fire department members not exceed forty-five percent of the membership.

Authorizes the Shulamith School for Girls to file an application with the Nassau county assessor for a retroactive real property tax exemption.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Torah Ohr Hebrew Academy for a portion of the 2021-2022 school taxes, a portion of the 2021 general taxes and all of the 2022 general taxes.

Authorizes the assessor of the town of Brookhaven, county of Suffolk to accept an application for a real property tax exemption from De Bethesda Eglise for the 2020 and 2021 general taxes.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from New York Jesus Baptist Church with respect to the 2022-2023 assessment roll for all of the 2022-2023 school taxes and all of the 2023 general taxes.

Changes the name of the Bellport Volunteer Firemen's Benevolent Association to the Bellport Volunteer Firefighter's Benevolent Association; decreases the board of trustees from 7 to 5 members; allows the association to use certain taxes collected and paid in furtherance of its purposes as stated in the association's charter.

Authorizes the assessor of the town of Brookhaven to accept an application for exemption from real property taxes from Al-Muneer Foundation, Inc. for the property located at 72 Neighborhood Road in Mastic Beach.

Authorizes the assessor of Nassau county to grant the World Restoration Center Inc. retroactive real property tax exempt status upon an application therefor.

Expands the use of foreign fire insurance premium taxes by the Volunteer and Exempt Firemen's Benevolent Association of Lewiston Fire Company No. 1.

Extends the effectiveness of certain provisions relating to the authority of the village of Plandome Manor to enter into contracts to sell delinquent tax liens or to pledge such liens as collateral for a loan.

Extends the effectiveness of certain provisions relating to refunding bonds to 2026.

Extends provisions which authorize the town of Islip to lease certain lands to a business corporation.

Authorizes the International We Love U Foundation to file an application for exemption from real property taxes.

Authorizes the town of Warwick, county of Orange to alienate certain lands held in public trust in the town of Warwick, county of Orange.

Extends provisions providing for the sale of municipal obligations by the county of Erie.

Authorizes the Bais Tefila of Inwood to receive retroactive real property tax exempt status.

Relates to the Ocean Beach Volunteer and Exempt Firefighters' Benevolent Association, Inc's purpose and use of foreign fire insurance premium taxes.

Authorizes the town of Islip, county of Suffolk, to discontinue as parklands and lease certain lands to J.P. Supreme Caterers, Inc., d/b/a Nicky's on the Bay, or its successors and/or assigns, for operation of a fuel dock and restaurant.

Permits the town board of the town of East Hampton to provide health insurance coverage for enrolled members of the East Hampton Volunteer Ocean Rescue and Auxiliary Squad as is currently authorized for volunteer firefighters and volunteer ambulance workers.

Permits the village justice of the village of Maybrook, Orange county, to reside outside of the Village boundaries but within the town of Montgomery or the town of Hamptonburgh.

Expands the use of foreign fire insurance premium taxes by the Volunteer and Exempt Firemen's Benevolent Association of Upper Mountain, Inc.

Relates to payments in lieu of taxes.

Authorizes the assessor of the town of Mount Pleasant to accept an application for exemption from real property taxes from Spectrum Designs Foundation Ltd. for a certain parcel in the village of Pleasantville in the town of Mount Pleasant.

Classifies military monuments and memorials as parkland; provides military monuments or memorials erected or constructed on property of a municipal corporation shall require authorization by an act of the legislature prior to any change in status including alienation, development, leasing, transfer, sale or discontinuance.

Exempts notices for certain payments in lieu of taxes in New York city.

Authorizes the Gold Coast public library district to file with the county of Nassau assessor for an application for a retroactive real property tax exemption.

Authorizes the assessor of the town of Islip, county of Suffolk, to accept an application for exemption from real property taxes from the East Islip Fire District with respect to a portion of the 2021-2022 assessment roll and the entire 2022-2023 assessment roll.

Relates to base proportions in assessing units in Nassau county.

Extends the effectiveness of certain provisions relating to the special powers of the New York state environmental facilities corporation to 2026.

Makes technical corrections relating to the MTA and the Penn Station Access Project; authorizes the city of New York to discontinue a portion of real property in the county of the Bronx as parkland and to grant easements for improvements to the railroad right-of-way to bring Metro-North railroad service to four new stations in the Bronx and to Pennsylvania Station in the county.

Extends provisions of law relating to temporary investments by local governments from July 1, 2023 until July 1, 2026.

Extends the effectiveness of certain provisions relating to the authority of the village of Plandome Manor to enter into contracts to sell delinquent tax liens or to pledge such liens as collateral for a loan.

Authorizes the Good Samaritan Hospital Medical Center to file an application for exemption from real property taxes.

Extends the limitations on the shift between classes of taxable property in the town of Orangetown, county of Rockland for the 2023--2024 assessment rolls.

Exempts the Buchanan Engine Company No. 1, within the village of Buchanan, county of Westchester from the requirement that the percentage of non-resident fire department members not exceed forty-five percent of the membership.

Authorizes the town board of the town of Lewisboro, county of Westchester to establish certain speed limits on rural major and minor collector roads at twenty-five miles per hour.

Relates to payments for certain school, fire, fire protection, and ambulance districts for lands exempt from real property taxation for purposes which implement the Peconic Bay community preservation fund.

Includes certain spent fuel rods within the definition of real property.

Provides for qualifications to hold certain positions in the village of Scarsdale.

Provides a 10 year period of probable usefulness for broadband and related telecommunications infrastructure.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Nassau Cemetery Association with respect to the 2020-2021 assessment roll for part of the 2020-2021 school taxes and part of the 2021 general taxes and the 2021-2022 assessment roll for all of the 2021-2022 school taxes and all of the 2022 general taxes for the parcel conveyed to such organization located at 6 Beechwood Avenue, town of North Hempstead, county of Nassau.