Real Property Taxation

Increases the tax exemption to twenty percent on real property owned by members of volunteer fire companies or voluntary ambulance services in certain counties.

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 Hachaim Veshalom to file an application for a retroactive real property tax exemption with the county of Nassau assessor.

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

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

Exempts certain utilities from special franchise assessments in New York city; requires that any reduction in special franchise taxes imposed on ConEd and National Grid shall be passed-through to rates charged to its ratepayers so that the full economic benefit of such reduction accrues to their ratepayers.

Provides that notification of the approval of a STAR exemption be mailed to the applicant within thirty days of such determination.

Provides additional tax exemptions on qualifying residential real property where two or more qualified veterans live in the same household.

Relates to creating the Neighborhood Small Business Rent Increase Exemption; provides a tax abatement for limiting rent increases on small businesses in a city of one million or more persons.

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.

Requires a collecting officer of taxes to accept payments of tax, including any interest due thereon, rounded to the nearest five cent denomination for taxpayers seeking to pay therefor with legal tender.

Relates to limiting the shift between classes of taxable property in the town of Haverstraw, county of Rockland for 2026-2027.

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.

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

Relates to enhanced eligibility requirements of STAR; bases income on retirement.

Authorizes Farmingdale First Baptist Church, Inc. to receive retroactive real property tax exempt status with respect to the 2023, 2024, and 2025 assessment rolls.

Authorizes real property taxing jurisdictions to grant a partial tax exemption for property purchased by a clinician in a clinician shortage area, as determined by the commissioner of health, which will be such clinician's primary residence and they will practice in such shortage area; provides state aid to taxing jurisdictions which grant the exemption to the extent of the tax savings provided to clinicians.

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 Centerport Fire District to file an application for exemption from school taxes and real property taxes.

Makes technical corrections relating to authorizing the Bedford Hills Fire District to file an application for exemption from school and real property taxes for the 2022-2023 assessment years.

Provides that an application for a real property tax exemption for surviving spouses of police officers killed in the line of duty be filed with the assessor on or before the taxable status date.

Authorizes the town of Smithtown assessor to accept an application for a real property tax exemption from Tiegerman Community Services, Inc. for the 2022-2023 and the 2023-2024 assessment rolls.

Authorizes the town of Smithtown assessor to accept an application for a real property tax exemption from Tiegerman Community Services, Inc. for the 2022-2023 and the 2023-2024 assessment rolls.

Provides an exemption from real property taxes for real property owned by an incorporated association of present or former volunteer firefighters, an incorporated volunteer fire company or fire department which is leased to an ambulance company exclusively used and occupied by such ambulance company for ambulance purposes.

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.

Relates to the collection of monies owed for unpaid real property tax liens and water and sewer charges; establishes the homeowner protection fund; prohibits municipalities from conveying tax liens on real property to any private entity, trust, or third-party servicer; repeals certain provisions relating to foreclosure of real property tax liens.

Authorizes the Worship Center International Inc., located in the hamlet of Copiague, town of Babylon, county of Suffolk, to receive real property tax exempt status.

Enacts the "Nassau county auxiliary police tax exemption act"; provides volunteer auxiliary police officers residing in Nassau county with a real property tax exemption of up to ten percent.

Authorizes the assessor of the county of Nassau to accept from the Incorporated Village of Hempstead an application for exemption from real property taxes for property owned by such village.

Expands the applicability of the assessment exemption for living quarters for parent or grandparent to include living quarters constructed or reconstructed before the effective date of the section providing such exemption.

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.

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

Relates to a rebate against real property taxes for certain owners of real property in the city of New York for the fiscal year commencing July 1, 2024.

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.

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.

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.

Provides for state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property.

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.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Winners Chapel International New York.

Caps the amount of real property taxes required to be paid on primary residences by persons over sixty-five years of age.

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

Authorizes state assistance to municipalities containing exempt privately owned forest lands; expands categories of lands eligible for certain property tax exemptions as forest lands; authorizes tax exemptions for certain conservation easement tracts; provides for violations of certain provisions relating to filing for tax exemptions of forest lands.

Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend the money to the property owner therefor, with the lender to pay the taxing jurisdiction and receive a conditional tax receipt; requires recording of tax liens; provides for foreclosure of a conditional tax receipt like a mortgage.

Authorizes the assessor of the county of Nassau to accept from the Incorporated Village of Hempstead an application for exemption from real property taxes for property owned by such village.

Establishes provisions for real property tax lien transfers to assist homeowners facing foreclosure based on unpaid taxes; repeals existing provisions relating to acceptance of taxes from certain loan corporations.

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.

Establishes the 13 member temporary state commission on New York city property tax reform to propose property tax reform for the city of New York that promotes fairness, clarity, and simplicity; that eliminates structural inequality and taxes similar properties similarly; that encourages the development and preservation of affordable and multifamily housing; that includes owner relief programs and an approach to transition that insures low- and moderate-income owners have affordable tax bills and that primary residents are not displaced from their homes; and that does not diminish revenue for the city of New York.

Excludes environmental contamination from consideration as a factor for assessment.

Allows localities the option to exclude income from any disability pension or benefit in computation of income for purposes of determining eligibility for the partial real property tax exemption granted to persons 65 years of age or over.

Establishes a six thousand dollar property tax exemption for certain disabled veterans.

Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

Establishes a real property tax exemption for the primary residences of spouses of police officers killed in the line of duty.

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.

Provides a tax abatement for facility-integrated carbon-to-value equipment in a city with a population of one million or more.

Sets forth the manner by which an owner of real property in the town of Southampton, county of Suffolk, which is bisected by a school district boundary shall pay real property school taxes.

Provides for the return of surplus proceeds from tax lien foreclosures to a former owner; requires 14-day posted notice prior to the public auction of a property.

Authorizes Ministerio Sion New York, Inc. to retroactively apply for a real property tax exemption for the 2022-2023 school year and 2023 general taxes for certain property located at 97 New Hyde Park Road in the hamlet of Franklin Square, town of Hempstead, county of Nassau.

Relates to enhanced eligibility requirements of STAR; bases income on retirement.

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.

Requires assessing units to disclose and publish information relating to the use of a computer assisted mass appraisal system or other statistical formula or computer software at any step during the assessment of taxes on real property; requires assessing units not using a computer assisted mass appraisal system or other statistical formula or computer software at any step during the assessment of taxes on real property to verify that such systems, formula, or software were not used and explaining the methods used by such assessing unit to assess real property taxes.

Establishes an exemption for members of the federal reserve force of the United States military, whether or not such member was ordered to active duty.

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 prohibiting exemptions for owners of vacant or unoccupied storefront properties.

Provides that the commissioner of taxation and finance shall convene a ten member real estate appraiser task force to investigate and identify the misevaluation of the asset of this category of professionals and develop ways to overcome the biased behavior; makes related provisions.

Implements automatic enrollment for the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens; provides for a check box for a taxpayer to opt-out of data sharing and automatic enrollment on their tax return.

Authorizes the assessor of the town of Babylon to accept an application for exemption from real property taxes from Phoenix Houses of Long Island, Inc.

Provides for a partial real property tax exemption for the water filtration plant for the City of Newburgh, Orange County, New York.

Allows for the taxation of state property located in the city of Ogdensburg, except the lands controlled and operated on by the Ogdensburg Bridge & Port Authority.

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

Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be the primary residence; requires such reservist must have retained active duty status for at least 90 consecutive days to claim such tax exemption.

Establishes a green development neighborhood tax exemption.

Establishes a real property tax exemption for the primary residences of widowed spouses of firefighters killed in the line of duty.

Provides for the payment of state aid to the town of Ashford, in the county of Cattaraugus, for state lands in such town.

Relates to tax lien foreclosure; establishes senior, disabled, and veteran homeowner real property tax assistance program; establishes installment plans for certain real property taxes.

Authorizes the Power House Church to file an application for a real property tax exemption with the county of Nassau assessor for all applicable taxes from the 2022, 2023 and 2024 assessment rolls.

Increases the cap on the real property tax exemption of capital improvements to residential buildings.

Provides that a taxing jurisdiction which has opted out of the exemption from taxation for certain energy systems may not offer the exemption for specific or single projects; requires that a jurisdiction which changes its status relating to the exemption must do so within 120 days prior to the taxable status date; provides that such change shall be valid for one year.

Relates to classifying certain property held in cooperative form as class one properties for assessment purposes.

Relates to taxation of state correctional facility properties for schools.

Provides a real property tax exemption for property owned by active duty service members of the armed forces of the United States in taxing jurisdictions which elect to provide a veterans exemption.

Allows localities to grant an exemption from real property taxation for child day cares of up to 50% of the assessed value of such property.

Relates to the limit upon real property tax levies by local governments; exempts real property owned by a city, town or village from taxes for infrastructure, road maintenance, snow removal, capital projects, consent order and smart growth initiative expenses and any extraordinary expenses required to respond to public health emergencies and pandemics.

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.

Places a moratorium on tax lien sales in a city with a population of one million or more due to the financial hardships placed on property owners as a result of the COVID-19 pandemic.

Relates to exemptions available to veterans; requires school districts to provide the veterans alternative exemption; establishes that costs associated with such exemption shall be borne by the state.

Requires affordable housing units that are subject to the provisions of the Affordable New York Housing Program to be subject to rent stabilization at the end of the tax abatement and extended affordability period; provides that units subject to tax exemptions or abatements pursuant to other laws be subject to rent stabilization at the expiration of such tax exemptions or abatements.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes.

Authorizes the imposition of service charges upon certain real property.

Provides real property tax relief to veterans who have at least ten years of service in the U.S. armed forces or in the organized militia of the state of New York.

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

Provides that the current real property tax exemption for persons over 65 may also be extended to those persons who are totally and permanently disabled; requires that municipalities shall provide by local law that such exemptions shall be granted to either those 65 years of age or older or to those who are totally and permanently disabled, or to both categories of persons.

Provides an optional tax exemption for property operating as a child day care that localities can opt into through local law.

Establishes the residential open green space tax abatement for certain properties in a city of one million or more; provides an abatement for owners who remove an impermeable surface from a residential yard and replace it with soil and vegetation.

Relates to financial statements for assessments of condos, cooperative buildings and cooperative communities; requires financial statements to be prepared using GAAP; requires auditing for certain buildings by CPAs.

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.

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.

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.

Enacts the New York city arts space act which provides tax benefits for eligible arts spaces.

Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.

Adjusts the school tax relief (STAR) exemption for homes located outside a city with a population greater than one million for the 2025--2026 school years and thereafter (Part A); relates to a real property tax freeze to reimburse qualifying homeowners for increases in local property taxes on their primary residences (Part B); provides for supplemental state assistance to be paid to cities, counties, towns and villages that are compliant with the property tax levy limits (Part C).

Repeals provisions relating to unpaid housing code violation penalties in the city of Syracuse.

Provides a tax exemption for U.S. military reservists and members of the National Guard.

Enacts the "sewage flooding prevention act"; authorizes certain homeowners and not-for-profit agencies in New York City to receive an abatement of real property taxes up to two thousand dollars for the cost of installing sewer improvement check valve devices on certain dwellings; directs the New York City department of environmental protection to promulgate any necessary rules and regulations.

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.

Establishes a real property tax exemption for the primary residence of veterans with a 100 percent service connected disability.

Authorizes localities to provide for an additional real property tax exemption for senior citizens who meet the income eligibility limits and other criteria to the extent of sixty-five percent of the assessed valuation of such real property.

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.

Authorizes the assessor of the town of Brookhaven to accept an application for a real property tax exemption from Calvary Full Gospel Assembly of God Church for the property located at 777 Sipp Avenue in East Patchogue.

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.

Relates to limiting the shift between classes of taxable property in the town of Haverstraw, county of Rockland for 2025-2026.

Relates to base proportions in assessing units in Nassau and Suffolk counties for 2025--2026.

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 county of Nassau assessor to accept an application for a real property tax exemption from Chabad of West Hempstead for a portion of the 2022-2023 school taxes, a portion of the 2023 general taxes; all of the 2023-2024 school taxes and all of the 2024 general taxes; and all of the restored 2024-2025 school taxes and all of the restored 2025 general taxes.

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.

Authorizes the assessor of the town of Ramapo, county of Rockland, to accept an application for a real property tax exemption from Lev Teen Center.

Relates to the determination of adjusted base proportions in special assessing units which are cities for fiscal year 2026.

Amends the real property tax exemption for surviving 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.

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

Establishes eligibility for a tax exemption on real property for enrolled members of ocean rescue squads in certain municipalities; repeals a section of law relating to the eligibility of enrolled members of Southampton Village Ocean Rescue for a tax exemption on real property.

Authorizes a town with a population between 69,000 and 69,500 as of the 2020 decennial census to enact a homestead exemption.

Relates to assessment relief for victims of a local or major disaster in an eligible municipality.

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.

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.

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.

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

Relates to the payment of real property and school district taxes in installments; provides that if a property owner has elected to pay taxes in installments, the statement of taxes shall include the due dates for such payments without interest or penalties.

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 Calvary Tabernacle Church of God to file an application for exemption from real property taxes for the 2021-2022 and 2022-2023 assessment rolls.

Authorizes the Friendship Engine and Hose Company to file an application for exemption from real property taxes.

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 Maimonides Educational Center to file an application for exemption from real property taxes.

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.

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 Maimonides Educational Center to file an application for exemption from real property taxes.

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

Adds a person with a disability who has their primary residence in a special needs trust, or a property owner who has a tenant with a disability whose lease provides them with a life interest in the property as long as the tenant remains in residence as eligible for a real property tax exemption pursuant to section 459-c of the real property tax law.

Authorizes the City of Troy, County of Rensselaer, to enter into a PILOT Agreement with Hillside Redevelopment Associates, granting an exemption from real property taxes.

Abolishes the class share system and partial valuation; provides a homestead exemption and a real property tax circuit breaker abatement; repeals partial tax abatement for residential real property held in the cooperative or condominium form of ownership; defines co-ops and condominiums as class one properties.

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.

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

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

Prohibits tax exemptions for properties in violation of zoning laws.

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

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

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.

Authorizes Kolel Rachmistrivka to file an application for exemption from real property taxes.

Establishes a real property tax exemption for the primary residences of widows and widowers of police officers killed in the line of duty.

Relates to the offering of installment payment plans for tax delinquent property in the city of Mount Vernon, subject to a first payment equal to at least ten percent of delinquent taxes, assessments or other legal charges, and subject to specific periods of duration.

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

Extends the authorization of the county of Wyoming to impose a county recording tax on obligations secured by a mortgage on real property from December 1, 2024 to December 1, 2027.

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Innovative Resources for Independence for a portion of the 2021 school taxes, all of the 2022-2023 school taxes and all of the 2022 general taxes.

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

Authorizes the acceptance of an application for a retroactive property tax exemption from the Center for Jewish Life of Hewlett Inc. for a portion of the 2021--2022 school year taxes and a portion of the 2022 general year assessment roll.

Adds a person with a disability who has their primary residence in a special needs trust, or a property owner who has a tenant with a disability whose lease provides them with a life interest in the property as long as the tenant remains in residence as eligible for a real property tax exemption pursuant to section 459-c of the real property tax law.

Relates to the payment of real property and school district taxes in installments; provides that if a property owner has elected to pay taxes in installments, the statement of taxes shall include the due dates for such payments without interest or penalties.

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.

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

Authorizes Congregation RSK to receive retroactive real property tax exempt status.

Authorizes the Friendship Engine and Hose Company to file an application for exemption from real property taxes.

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

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 tax lien foreclosure; establishes senior, disabled, and veteran homeowner real property tax assistance program; establishes installment plans for certain real property taxes.

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.

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.

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.

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.

Exempts water system property owned by a private water-works corporation located in counties with a population of one million or more that are special assessing units from being included as special franchise property.

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.

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.

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

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.

Allows localities to grant an exemption from real property taxation for child day cares of up to 50% of the assessed value of such property.

Establishes a real property tax exemption for the primary residences of widows and widowers of police officers killed in the line of duty.

Provides 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.

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

Allows a retroactive property tax exemption for the Chai Center synagogue in the town of Eastchester, county of Westchester.

Establishes the 13 member temporary state commission on New York city property tax reform to propose property tax reform for the city of New York that promotes fairness, clarity, and simplicity; that eliminates structural inequality and taxes similar properties similarly; that encourages the development and preservation of affordable and multifamily housing; that includes owner relief programs and an approach to transition that insures low- and moderate-income owners have affordable tax bills and that primary residents are not displaced from their homes; and that does not diminish revenue for the city of New York.

Provides for a tax abatement for electric energy storage equipment placed in service after January 1, 2026 and before January 1, 2028.

Establishes a real property tax exemption for the primary residences of widows and widowers of firefighters killed in the line of duty.

Enacts the "homebuyer renovation property tax exemption act" to grant an exemption of up to fifteen thousand dollars from taxation levied by or on behalf of any county, city, town, village or school district in which such residential property is located for a period of five years from the date of purchase of the property; defines "primary residential 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.

Relates to the taxation of property owned by a cooperative corporation.

Relates to raising the income cap for senior citizens applying for the enhanced STAR property tax exemption to $120,000.

Relates to property tax exemptions for nonprofit organizations; allows for nonprofit organizations to file an application for an exemption with the assessor no later than the taxable status date applicable to the following year's assessment roll where such nonprofit organization has purchased property after the taxable status date but prior to the levy of taxes.

Authorizes exemptions from school district real property taxes for volunteer firefighters residing in such school district.

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

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

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.

Allows the alteration or repeal of real property tax exemptions for private institutions of higher education.

Imposes a surcharge of twenty percent additional tax on properties owned by persons or businesses from states which have financed the transportation of persons into such city for the purpose of making them a public charge; applies to cities with a population of one million or more.

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.

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.

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.

Provides for direct-pay tax abatement credits for solar electric generating systems and electric energy storage systems in connection with eligible buildings; provides such eligible properties shall include: 501(c)(3) corporations, associations, organizations or trusts and income-restricted affordable housing properties.

Provides that a taxing jurisdiction which has opted out of the exemption from taxation for certain energy systems may not offer the exemption for specific or single projects; requires that a jurisdiction which changes its status relating to the exemption must do so within 120 days prior to the taxable status date; provides that such change shall be valid for one year.

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

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

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

Clarifies the definition of veteran to include career members of the armed forces for purposes of the veterans alternative tax exemption by considering individuals who meet certain conditions to have been discharged or released from active military, naval or air service despite the fact that no discharge may have been issued.

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

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.

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.

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 classifying certain property held in cooperative form as class one properties for assessment purposes.

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

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.

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.

Authorizes Ministerio Sion New York, Inc. to retroactively apply for a real property tax exemption for the 2022-2023 school year and 2023 general taxes for certain property located at 97 New Hyde Park Road in the hamlet of Franklin Square, town of Hempstead, county of Nassau.

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 imposition of service charges upon certain real property.

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

Allows for the taxation of state property located in the city of Ogdensburg, except the lands controlled and operated on by the Ogdensburg Bridge & Port Authority.

Implements automatic enrollment for the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens; provides for a check box for a taxpayer to opt-out of data sharing and automatic enrollment on their tax return.

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.

Establishes provisions for real property tax lien transfers to assist homeowners facing foreclosure based on unpaid taxes; repeals existing provisions relating to acceptance of taxes from certain loan corporations.

Allows localities the option to exclude income from any disability pension or benefit in computation of income for purposes of determining eligibility for the partial real property tax exemption granted to persons 65 years of age or over.

Provides for the imposition of a fine for the failure of a cooperative apartment corporation to credit the STAR exemption to the tenant-stockholders thereof.

Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend the money to the property owner therefor, with the lender to pay the taxing jurisdiction and receive a conditional tax receipt; requires recording of tax liens; provides for foreclosure of a conditional tax receipt like a mortgage.

Provides for state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property.

Sets forth the manner by which an owner of real property in the town of Southampton, county of Suffolk, which is bisected by a school district boundary shall pay real property school taxes.

Includes distributions to an employer sponsored retirement plan in the definition of "income" for determining eligibility in the school tax relief program (STAR).

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.

Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.

Relates to a minority and women-owned business enterprise participation goal requirement in order to receive exemption of new multiple dwellings from local taxation.

Relates to financial statements for assessments of condos, cooperative buildings and cooperative communities; requires financial statements to be prepared using GAAP; requires auditing for certain buildings by CPAs.

Directs state aid to be payable to any municipal corporation or special district that contains land in the counties of Cayuga, Seneca and Wayne comprising the northern Montezuma wildlife management area.

Relates to permitting the Immanuel Evangelical Lutheran Church to file an application for a real property tax exemption.

Excludes environmental contamination from consideration as a factor for assessment.

Relates to subjecting the Caumsett State Historic Park Preserve in the county of Suffolk, and Planting Fields Arboretum State Historic Park in the county of Nassau to taxation for all purposes.

Enacts the "Affordable NY act"; increases the STAR exemptions; adjusts personal income tax rates.

Establishes an exemption for members of the federal reserve force of the United States military, whether or not such member was ordered to active duty.

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

Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.

Relates to subjecting certain state lands to real property taxation.

Authorizes real property taxing jurisdictions to grant a partial tax exemption for property purchased by a clinician in a clinician shortage area, as determined by the commissioner of health, which will be such clinician's primary residence and he or she will practice in such shortage area; provides state aid to taxing jurisdictions which grant the exemption to the extent of the tax savings provided to clinicians.

Places a moratorium on tax lien sales in a city with a population of one million or more due to the financial hardships placed on property owners as a result of the COVID-19 pandemic.

Relates to the time period in which an application for refund can be made when the refund is based on a clerical error or unlawful entry by allowing a full refund without time limitation.

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

Imposes an additional tax surcharge on certain non-primary residence class one and class two properties in a city with a population of one million or more.

Provides for the payment of state aid to the town of New Hudson and special districts therein for state land operated by the department of environmental conservation.

Authorizes the abatement of real property taxes in certain cases of catastrophic loss; establishes procedures therefor; limits eligibility to one, two, or three family houses; applies to all municipal and school taxes.

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.

Relates to taxation of state correctional facility properties for schools.

Prohibits the city of New York from increasing property taxes where a property's assessed value has decreased in the previous year; applies only to class one and class two properties.

Establishes the upstate New York assessment relief act.

Requires every assessing unit to conduct a revaluation of assessment at least every eight years.

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

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.

Provides a tax exemption for U.S. military reservists and members of the National Guard.

Relates to the term "income" for purposes of the school tax relief exemption; adds 401(k) and 403(b) accounts to the list of eligible income deductions when determining Enhanced STAR eligibility.

Provides for a partial real property tax exemption for the water filtration plant for the City of Newburgh, Orange County, New York.

Provides for the return of surplus proceeds from tax lien foreclosures to a former owner; requires 14-day posted notice prior to the public auction of a property.

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

Creates a tax abatement for geothermal well systems up to $62,500.

Provides a tax abatement for geothermal well systems in cities of one million or more.

Establishes the residential open green space tax abatement for certain properties in a city of one million or more; provides an abatement for owners who remove an impermeable surface from a residential yard and replace it with soil and vegetation.

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.

Provides that for the two thousand twenty-four--two thousand twenty-five school year, the two thousand twenty-five--two thousand twenty-six school year, and the two thousand twenty-six--two thousand twenty-seven school year, surplus funds as used in this subdivision shall mean any operating funds in excess of five percent of the current school year budget, and shall not include funds properly retained under other sections of law.

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

Clarifies the definition of veteran to include career members of the armed forces for purposes of the veterans alternative tax exemption by considering individuals who meet certain conditions to have been discharged or released from active military service of the United States despite the fact that no discharge may have been issued.

Requires the city of New York to reduce the interest accrued on certain charges assessed by the NYC department of health for inspections, clean-ups, examinations and other services performed between 1/21/97 and 11/9/99 on real property located at 1690 60th Street in Brooklyn.

Updates and modifies the tax abatements for certain solar and electric storage systems; grants real property tax abatements for solar parking canopy structures.

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

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 Vineyard Christian Fellowship South Shore Inc. to file with the county of Nassau assessor an application for a retroactive real property tax exemption for the 2020-2021 assessment roll for all the 2020-2021 school taxes and all the 2021 general taxes.

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.

Extends limitations on the shift between classes of taxable property in the town of Orangetown, county of Rockland.

Authorizes the commissioner of finance of the city of New York to establish a property tax amnesty program; provides that such program shall last for 4 months and shall forgive up to $1000 of interest on a delinquent tax bill if 100 percent of the principal bill is paid.

Extends certain provisions relating to a partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a population of one million or more.

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.

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

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

Permits a claimant to submit an order determining compensation from the workers' compensation board as proof of disability for purposes of real property tax exemptions.

Authorizes the Chabad of Islip Township Inc to receive retroactive real property tax exempt status for the 2022--2023 assessment rolls.

Authorizes the Grace Gospel Church of Suffolk, Inc. to file an application for retroactive real property tax exemption for the 2020--2021 and 2021--2022 assessment rolls.

Provides for a taxpayer assistance authorization for households in the county of Schenectady; provides for a $250 rebate for property owners in Schenectady county with a qualifying STAR exemption or school tax relief credit.

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

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

Authorizes the Bais Torah U'tefillah to receive retroactive real property tax exempt status upon approval by the Nassau county legislature.

Makes clarifying changes regarding the authorization for the Bellmore Fire District to file an application for exemption from real property taxes.

Authorizes the Chabad of Oceanside, Inc. to receive retroactive real property tax exempt status.

Provides that state lands within the Eastport-South Manor Central School District are subject to taxation for school purposes.

Authorizes tax abatements for certain properties in a city with a population of one million or more containing dwelling units in which the head of household or successor in interest has a signed agreement with the landlord to limit increases in maximum rent for the lifetime of the tenancy to an amount established by the rent guidelines board in its annual guidelines for rent adjustments for housing and is otherwise eligible for such tax abatement.

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

Permits India Pentecostal Assembly, Inc. to file an application for real property tax exemption for property owned at 310 South Oyster Bay Rd, Syosset.

Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept an application for a real property tax exemption from the International Baptist Church with respect to the 2020-2021 assessment roll.

Provides for the return of surplus proceeds from tax lien foreclosures to a former owner; requires 14-day posted notice prior to the public auction of a property.

Allows certain villages to enact a tax exemption for newly constructed single-family and multi-family residential properties over the first five years the property is reassessed based on the difference in assessments.

Authorizes the assessor of the county of Nassau to accept from the Mineola Union Free School District an application for exemption from real property taxes for part of the 2020-2021 school year and all of the 2021-2022 school year and the 2021 and 2022 general assessment rolls.

Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept from the First Baptist Church an application for exemption from real property taxes with respect to the 2019-2020 assessment rolls.

Authorizes St. Francis Hospital, Roslyn, New York to file an application for exemption from real property taxes.

Authorizes the West Hempstead Holiness Church of God to file with the county of Nassau assessor an application for a retroactive real property tax exemption.

Increases the enhanced STAR property tax deduction for tax for final assessment rolls to be completed after two thousand twenty-two.

Extends provisions related to the assessment and review of assessments in the county of Nassau.

Authorizes Tu Vien Truc Lam Buddhist Central, Inc., a not-for-profit corporation, to file an application for real property tax exemption with respect to the 2021 assessment roll for a portion of school taxes and general taxes.

Authorizes the assessor of the town of Islip, county of Suffolk, to accept from the Iglesia de Jesucristo Palabra Miel Santiago Atitlan Long Island N.Y., an application for exemption from real property taxes.

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.

Authorizes the Faith Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property.

Authorizes the Faith Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property.

Relates to authorizing tax abatements for certain properties containing dwelling units; provides that in a city having a population of one million or more, a local law, ordinance, or resolution that may provide that the effective date of a rent increase exemption order and tax abatement certificate shall be May thirty-first, two thousand twenty-two for certain applicants.

Authorizes the Community Outreach Center to file with the town of Ramapo assessor an application for certain real property tax exemptions.

Authorizes the town of Brookhaven, county of Suffolk assessor to accept an application for a real property tax exemption from Word of Truth Church, Inc. with respect to the 2021-2022 assessment roll for all of the 2021-2022 school taxes and all of the 2021 and 2022 general taxes.

Authorizes the Spring Valley Church of the Nazarene to file with the town of Ramapo assessor an application for certain real property tax exemptions.

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

Authorizes Ekklesia Long Island Center Ministries to file with the town of Brookhaven assessor an application for certain real property tax exemptions.

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

Authorizes Gurudwara Shaheedan, Inc. to file with the Nassau county assessor an application for certain real property tax exemptions.

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.

Relates to the membership and weighted voting of members of the board of directors of the western regional off-track betting corporation.

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 30,000 but less than 35,000.

Provides for the taxation of all lands owned by the state, exclusive of the improvements erected thereon by the state, in the city of Beacon and the town of Fishkill in Dutchess county.

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

Permits a claimant to submit an order determining compensation from the workers' compensation board as proof of disability for purposes of real property tax exemptions.

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

Authorizes St. Francis Hospital, Roslyn, New York to file an application for exemption from real property taxes.

Permits India Pentecostal Assembly, Inc. to file an application for real property tax exemption for property owned at 3 Avon Ct, Syosset.

Authorizes Top Community Development Corporation to file an application for a real property tax exemption.

Authorizes the Maimonides Educational Center to file an application for exemption from real property taxes.

Authorizes Top Community Development Corporation to file an application for a real property tax exemption.

Authorizes the assessor of the town of Islip, county of Suffolk, to accept from the Iglesia Del Dios Vivo Col y Apoyo Dela Verdad La Luz Mundo an application for exemption from real property taxes.

Authorizes Top Community Development Corporation to file an application for a real property tax exemption.

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

Permits India Pentecostal Assembly, Inc. to file an application for real property tax exemption for property owned at 310 South Oyster Bay Rd, Syosset.

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

Authorizes the United Church of God Seventh Day to receive retroactive real property tax exempt status.

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 the 2021-2022 assessment roll.

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

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.

Establishes an exemption for members of the federal reserve force of the United States military, whether or not such member was ordered to active duty.

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.

Provides an additional twenty-seven months to complete construction for certain building projects due to the COVID-19 pandemic; provides for the calculation of abatement.

Provides a tax exemption on real property owned by members of volunteer fire companies in counties with a population of more than 330,000 but less than 345,000.

Authorizes the West Babylon Church of God of Prophecy, Inc. to file an application for retroactive real property tax exemption with the assessor of the town of Babylon, county of Suffolk, with respect to the 2018-2019 assessment rolls.

Relates to subjecting the Caumsett State Historic Park Preserve in the county of Suffolk, and Planting Fields Arboretum State Historic Park in the county of Nassau to taxation for all purposes.

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

Enacts the "Affordable NY act"; increases the STAR exemptions; adjusts personal income tax rates.

Relates to raising the income cap for senior citizens applying for the enhanced STAR property tax exemption.

Authorizes the commissioner of taxation and finance to study feasibility of reducing the number of assessing units and equalization rates; such study shall include, but not be limited to, a review and the impact of eliminating all villages as assessing units, realignment of school district boundaries, use of current assessment roll as the base year roll, and that periodic assessment updates be completed every six years.

Provides additional tax exemptions on qualifying residential real property where two or more qualified veterans live in the same household.

Provides that for the two thousand twenty-two--two thousand twenty-three school year, the two thousand twenty-three--two thousand twenty-four school year, and the two thousand twenty-four--two thousand twenty-five school year, surplus funds as used in this subdivision shall mean any operating funds in excess of five percent of the current school year budget, and shall not include funds properly retained under other sections of law.

Authorizes the Faith Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property.

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.

Establishes a real property tax exemption for the primary residence of veterans with a 100 percent service connected disability.

Relates to the payment of real property and school district taxes in installments; provides that if a property owner has elected to pay taxes in installments, the statement of taxes shall include the due dates for such payments without interest or penalties.

Provides additional tax exemptions on qualifying residential real property where two or more qualified veterans live in the same household.

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.

Provides for a tax abatement for electric energy storage equipment placed in service after January 1, 2024 and before January 1, 2026.

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 190,600 but less than 200,600.

Provides real property tax relief to veterans who have at least ten years of service in the U.S. armed forces or in the organized militia of the state of New York.

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 47,000 but less than 47,300.

Authorizes every governing body of an assessing unit and every local assessor to accept a late application for a tax exemption related to having a disability for the 2020-2021 school taxes and the 2021 general taxes, provided that acceptance of such late application may occur only pursuant to local authorization by adoption of a local law in the case of a county, city, town or village, or passage of a resolution in the case of a school district other than a school district subject to article fifty-two of the education law.

Requires the commissioner of taxation and finance to conduct a study on how successful property tax grievances have been over the prior three years throughout the state.

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

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

Authorizes exemptions for certain residential properties with conservation easement agreements located in certain counties; authorizes cities, towns, villages or school districts within certain counties to adopt a resolution to grant a partial exemption from taxation and special ad valorem levies.

Requires the state board of real property tax services to hold not less than five meetings annually; authorizes the board to hold certain meetings remotely.

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.

Authorizes municipalities to offer real property tax credits to certain volunteers who live in one municipality but who serve in neighboring municipalities.

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 twenty thousand and less than three hundred fifty thousand, determined in accordance with the latest federal decennial census.

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 twenty thousand and less than three hundred fifty thousand, determined in accordance with the latest federal decennial census.

Relates to the term "income" for purposes of the school tax relief exemption.

Makes the Sai Mandir USA real property tax exemption contingent upon the approval of the legislature of the county of Nassau.

Repeals provisions granting real property tax exemption to certain entities.

Clarifies the definition of veteran to include career members of the armed forces for purposes of the veterans alternative tax exemption by considering individuals who meet certain conditions to have been discharged or released from active military, naval or air service despite the fact that no discharge may have been issued.

Relates to the affordable New York housing program; makes necessary technical and conforming changes relating thereto.

Provides that at the discretion of the executive of Ulster county, any interest, penalties, or other charges for late payment of property taxes due to financial hardship caused by the COVID-19 pandemic in Ulster county for certain landlords that own and operate five or fewer rental units or small businesses that own and operate five or fewer rental units may be waived.

Authorizes the taxation of certain lands owned by the state constituting a state park; provides that if the land constitutes a state park and the average daily state park attendance for the preceding year exceeded twenty-five percent of the municipal population as determined by the most recent census data; the state-owned land constitutes ten percent or more of the total land contained within the municipality; the municipality provides or pays for first responder police protection and either pays or provides for the cost of first responder fire protection or the residents of the municipality make direct payments to a fire protection district responsible for protecting the state park and its visitors; and the principal entrance to the state park is within the boundaries of the municipality, it may be subject to real property taxation.

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.

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.

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

Requires the commissioner of taxation and finance to conduct a study on how successful property tax grievances have been over the prior three years throughout the state.

Authorizes taxing jurisdictions to opt not to assess late fees, interest or penalties on real property taxes owed by a small rental business negatively impacted by the COVID-19 pandemic.

Grants a $100,000 real property tax exemption to conservation clubs and rod and gun clubs owning land acquired prior to January 1, 2021, having an assessed value of $500,000 or less.

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

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

Relates to setting a maximum delinquent tax interest rate for payments due on owner occupied residential real property containing three or fewer dwelling units of seven and one half percent per annum.

Relates to property tax exemptions for nonprofit organizations; allows for nonprofit organizations to file an application for an exemption with the assessor no later than the taxable status date applicable to the following year's assessment roll where such nonprofit organization has purchased property after the taxable status date but prior to the levy of taxes.

Authorizes the Church of God by Faith to file an application for retroactive real property tax exemption for the 2016-2017 assessment rolls.

Prevents the transition of the school tax relief property tax exemption to a personal income tax credit.

Increases the cap on the real property tax exemption of capital improvements to residential buildings.

Establishes the Lake Ontario assessment increase exemption; provides exemptions on any increase in assessments due to preventative measures taken at the expense of property owners to mitigate potential flood damage due to rising lake levels in the areas surrounding Lake Ontario.

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 for the payment of state aid to the town of Ashford, in the county of Cattaraugus, for state lands in such town.

Provides a tax exemption on real property owned by members of volunteer fire companies or volunteer ambulance services in a certain county.

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

Authorizes the taxation of state land in the county of Westchester.

Provides a filing extension for the "enhanced" STAR exemption to initial applicants provided that such applicants have not been granted such extension before and such applicants are otherwise entitled to the exemption.

Relates to a minority and women-owned business enterprise participation goal requirement in order to receive exemption of new multiple dwellings from local taxation.

Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption.

Imposes an additional tax surcharge on certain non-primary residence class one and class two properties in a city with a population of one million or more.

Sets forth the manner by which an owner of real property in the town of Southampton, county of Suffolk, which is bisected by a school district boundary shall pay real property school taxes.

Authorizes the imposition of service charges upon certain real property.

Provides that the current real property tax exemption for persons over 65 may also be extended to those persons who are totally and permanently disabled; requires that municipalities shall provide by local law that such exemptions shall be granted to either those 65 years of age or older or to those who are totally and permanently disabled, or to both categories of persons.

Requires the establishment of a commercial assessment ratio for a county with a population of more than nine hundred forty-nine thousand, but less than nine hundred fifty thousand.

Relates to state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property.

Provides a real property tax exemption to agricultural lands that are used for certain purposes.

Establishes that combined heat and power generating equipment shall be exempt from taxation.

Extends the deadline to February 10, 2021 for paying property taxes without interest or penalty in counties where a state disaster emergency was declared where the deadline for paying such taxes was February 1, 2021; provides for a refund to any person having paid interest or penalties between February 1, 2021 and February 10, 2021.

Provides that real property owned by private water-works corporations shall be wholly or partially exempt from taxation.

Includes distributions to an employer sponsored retirement plan in the definition of "income" for determining eligibility in the school tax relief program (STAR).

Prohibits the assessment of fees for real property taxes owed on real property owned by small businesses and small landlords during the COVID-19 state disaster emergency through 90 days after the end of such state disaster emergency.

Relates to not-for-profit lease of real property; provides that when real property not used exclusively to carry out one or more exempt purposes is leased or otherwise used for commercial for-profit purposes, such property shall be subject to taxation and no portion shall be exempt.

Prohibits the assessment of fees for real property taxes owed on real property owned by small landlords during the COVID-19 state disaster emergency through 90 days after the end of such state disaster emergency; defines small landlords.

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; limits fees charged for representation before a board of assessment review.

Relates to the time period in which an application for refund can be made when the refund is based on a clerical error or unlawful entry by allowing a full refund without time limitation.

Provides alternative real property tax exemptions for active duty members of the armed forces.

Extends certain dates relating to the assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October two thousand twelve in a city having a population of one million or more to 2023.

Authorizes up to one hundred percent real property tax exemptions for any special ad valorem levies or special district charges and assessments for veterans.

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

Relates to exemptions granted for alterations or rehabilitation.

Authorizes payment of additional state aid for certain state-leased or state-owned lands.

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

Authorizes an exemption for class one capital improvements to residential buildings and certain new construction in a special assessing unit that is not a city.

Clarifies the definition of "first building permit" for purposes of filing requirements to qualify for an abatement of tax payments for certain industrial and commercial properties located in a city of one million or more persons.

Excludes water system property owned by water-works corporations from special franchise tax.

Provides for a partial real property tax exemption for the water filtration plant for the City of Newburgh, Orange County, New York.

Permits a STAR exemption for property owned by a limited liability company where the limited liability company is owned by a person to whom the exemption would have otherwise been granted.

Relates to permitting the Immanuel Evangelical Lutheran Church to file an application for a real property tax exemption.

Relates to creating an age based school tax relief exemption for those aged sixty-five years or more.

Permits the Church of Jesus Christ (Apostolic), Inc., located at 332-340 South Columbus Avenue in the city of Mount Vernon, to file an application for a real property tax exemption.

Establishes provisions for real property tax lien transfers to assist homeowners facing foreclosure based on unpaid taxes; repeals existing provisions relating to acceptance of taxes from certain loan corporations.

Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend the money to the property owner therefor, with the lender to pay the taxing jurisdiction and receive a conditional tax receipt; requires recording of tax liens; provides for foreclosure of a conditional tax receipt like a mortgage.

Creates a tax abatement for geothermal well systems.

Allows localities the option to exclude income from any disability pension or benefit in computation of income for purposes of determining eligibility for the partial real property tax exemption granted to persons 65 years of age or over.

Provides a tax abatement for geothermal well systems in cities of one million or more.

Relates to exemptions available to veterans; requires school districts to provide the veterans alternative exemption; establishes that costs associated with such exemption shall be borne by the state.

Excludes environmental contamination from consideration as a factor for assessment.

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

Directs the department of taxation and finance to conduct a study and report on a plan for consistent statewide policy concerning property taxation of state-owned land; provides for the repeal of such provisions upon the expiration thereof.

Relates to information required to be included in the notice of property value sent to owners of real property.

Eliminates the separate utility class (class 3) in New York city.

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; the percentage of exemption would be specified in the law or resolution; 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.

Repeals provisions relating to petitions for review of the assessment on property.

Requires the state to pay local taxes on certain privately owned lands that the state requires to be fully exempt from property taxation without local consent.

Requires the comptroller to prepare and disseminate a report on exemptions from taxation.

Relates to subjecting certain state lands to real property taxation.

Establishes a green development neighborhood tax exemption.

Provides for transition assessment for a parcel classified in class three in New York city.

Relates to establishing a property tax credit for class 2 cooperative and condominium buildings that are designated safe after a facade safety program inspection.

Authorizes real property taxing jurisdictions to grant a partial tax exemption for property purchased by a clinician in a clinician shortage area, as determined by the commissioner of health, which will be such clinician's primary residence and he or she will practice in such shortage area; provides state aid to taxing jurisdictions which grant the exemption to the extent of the tax savings provided to clinicians.

Prohibits the city of New York from increasing property taxes where a property's assessed value has decreased in the previous year; applies only to class one and class two properties.

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

Provides 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.

Relates to establishing a new classification for properties held in condominium and cooperative form for assessment purposes.

Relates to corrections to assessed values following proceedings to review tax assessments.

Eliminates the New York city condominium and cooperative tax abatement for dwelling units whose billable assessed value is two hundred thousand dollars or greater and instructs that the money used to formerly fund such abatement be reallocated to the New York city housing authority; extends certain provisions of the partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a population of one million or more.

Authorizes the town of Danby in Tompkins county to adopt a local law to provide that real property which has been acquired for the purpose of the preservation of an open space or an open area may be partially exempt from local real property taxation, provided that the owner or owners of such real property enter into a conservation easement agreement with the municipality.

Creates a statewide residential revaluation exemption; defines "eligible residential property"; and provides applicability, eligibility and the exemption calculation.

Provides for a charge-back of refunds of taxes levied by a school district to municipal public libraries and special district public libraries.

Relates to extending certain provisions relating to exemption from taxation of alterations and improvements to multiple dwellings.

Authorizes the Nassau county assessor to accept an application from the town of Oyster Bay for a real property tax exemption for property owned by such municipal corporation.

Authorizes the assessor of the town of Huntington, county of Suffolk, to accept from the League for Animal Protection of Huntington Inc. an application for exemption from real property taxes.

Authorizes the Flanders, Riverside and Northampton Community Association, Inc. to file an application for a partial exemption from real property taxes for the 2019-2020 assessment roll.

Permits the Brentwood Fire District to file and authorizes the assessor of the town of Islip to except an application for a retroactive property tax exemption for the 2020-2021 assessment rolls.

Allows Mercy Haven, Inc. to file an application with the town of Islip for a real property tax exemption for the 2018-2019 assessment roll for a certain parcel located in Central Islip.

Authorizes the village of Upper Brookville to retroactively apply for a real property tax exemption for certain property.

Relates to base proportions in assessing units in Nassau county.

Relates to the establishment of the real property tax exemption task force; relates to the membership of the task force and data provided to the task force.

Permits The Abundant Life Church to file an application with the city of Jamestown tax assessor for a real property tax exemption for the 2018-2019 assessment roll.

Extends the limitations on the shift between classes of taxable property in the town of Orangetown, county of Rockland for the 2021--2022 assessment rolls.

Authorizes the assessor of the town of Clarkstown, Rockland county to accept from NYSARC, Inc. Rockland County Chapter an application for certain real property tax exemptions.

Authorizes Long Island Science Center to file an application for a real property tax exemption for property owned by the not-for-profit association in the town of Riverhead.

Extends the authorization of the county of Wyoming to impose a county recording tax on obligations secured by a mortgage on real property from December 1, 2021 to December 1, 2024.

Authorizes Chabad of Islip Township, Inc. to file an application for a retroactive real property tax exemption for the 2019-2020 assessment roll.

Authorizes the Nassau county assessor to accept an application from the town of Oyster Bay for a real property tax exemption for property owned by such municipal corporation.

Authorizes Divya Jyoti Jagrati Kendra to file an application for exemption from real property taxes.

Authorizes Choice for All, a not-for-profit organization, to file an application for exemption from real property taxes for the 2018-2019 and 2019-2020 assessment rolls.

Authorizes the assessor of the town of Islip, county of Suffolk, to accept from the Community Services Support Corporation, an application for exemption from real property taxes.

Extends certain provisions relating to a partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a population of one million or more.

Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland for 2021--2022.

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.

Relates to making an application for exemption from real property taxes from the Chabad Lubavitch Chai Center, Inc. contingent upon the approval of the town board of Huntington.

Authorizes the Nassau county assessor to accept an application from NGIP Inc. for a real property tax exemption.

Authorizes the Nassau county assessor to accept an application from NGIP Inc. for a real property tax exemption.

Relates to authorizing the assessor of the county of Nassau, to accept from the Eglise Baptiste Etolie Du Matin an application for exemption from real property taxes.

Relates to authorizing the assessor of the county of Nassau, to accept from the Eglise Baptiste Etolie Du Matin an application for exemption from real property taxes.

Authorizes the Town of Hempstead to grant Southern Tier Environments for Living Inc. a property tax exemption.

Authorizes the Family and Children's Association to receive retroactive real property tax exempt status with respect to the 2019-2020 assessment roll for a portion of the 2019-2020 school taxes and a portion of the 2020 general taxes.

Authorizes the city of Long Beach in Nassau county to accept an application for retroactive real property tax exemption from the Temple Beth El of Long Beach for certain parcels in Long Beach.

Authorizes the county of Nassau to accept an application for retroactive real property tax exemption from the West Hempstead-Hempstead Garden Water District for a certain parcel in the town of Hempstead.

Authorizes the city of Long Beach in Nassau county to accept an application for retroactive real property tax exemption from the Temple Beth El of Long Beach for certain parcels in Long Beach.

Relates to permitting Uniondale Land Trust to file an application for certain real property tax exemptions.

Places a moratorium on tax lien sales in a city with a population of one million or more due to the financial hardships placed on property owners as a result of the COVID-19 pandemic.

Permits the Village of Patchogue to file an application for a real property tax exemption for certain parcels.

Authorizes the assessor of the county of Nassau, to accept from Lubavitch of Old Westbury, an application for exemption from real property taxes.

Authorizes the assessor of the county of Nassau, to accept from Lubavitch of Old Westbury, an application for exemption from real property taxes.

Establishes the COVID-19 small business recovery lease act of 2020; authorizes real property tax abatements for certain properties entering into COVID-19 recovery leases in a city having a population of one million or more.

Authorizes the Church of God by Faith to file an application for retroactive real property tax exemption for the 2017-2018 assessment rolls.

Authorizes certain towns to adopt a local law to provide that, real property whose interests or rights have been acquired for the purpose of the preservation of an open space or an open area may be partially exempt from local real property taxation, provided that the owner or owners of such real property enter into a conservation easement agreement with the municipality.

Authorizes Top Community Development Corporation to file an application for a real property tax exemption.

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

Authorizes an exemption for class one capital improvements to residential buildings and certain new construction in a special assessing unit that is not a city.

Extends the deadline for the filing of grievances with respect to real property tax assessments to July 15, 2020.

Authorizes the assessor of the town of Hempstead, county of Nassau, to accept from Mercy Medical Center an application for exemption from real property taxes.

Permits the Roosevelt Fire District to file an application for a retroactive real property tax exemption.