Authorizes municipalities to offer a real property tax exemption for combat zone service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.
This bill creates a new property tax exemption for the primary residence of veterans with a 100% service-connected disability. It applies to veterans who were honorably discharged, have a 100% disability rating from the U.S. Department of Veterans Affairs, and meet specific criteria like permanent total disability or receipt of VA benefits. The exemption fully removes property taxes and special assessments for qualifying veterans' primary homes, in addition to existing tax benefits. The law takes effect for tax assessments dated October 1, 2026, and does not reduce a property's taxable value below zero.
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.
This bill establishes a program to help school districts and eligible public buildings (like housing or hospitals) with structures over 20,000 square feet reduce energy costs through mechanical insulation upgrades. It requires free, qualified energy audits to identify needed insulation work and provides competitive grants covering 50% to 75% of approved insulation costs for HVAC systems, piping, and equipment. Grants are issued on a first-come basis after an approved audit, with the program to be implemented within one year of enactment. The law defines specific requirements for qualified contractors and insulation standards to ensure energy savings.
This bill extends the tax exemption for certain food donations until July 1, 2026. It directly affects food banks, restaurants, and grocers that donate surplus food, allowing them to continue avoiding sales tax on those donations during this period. The key change modifies the effective date of a 2025 tax law provision, aligning it with a prior legislative proposal and setting July 1, 2026, as the new deadline. This maintains the existing policy without altering the scope of eligible donations or tax treatment. The bill was recently passed by the Senate and returned to the Assembly for further consideration.
Authorizes the Bedford Hills Fire District to file an application for exemption from school and real property taxes for the 2022-2023 assessment years.
This bill (A 2177) removes the cost of emergency medical services (EMS) from the property tax levy limit that local governments (like cities and towns) must follow. It directly affects municipalities that fund EMS services, allowing them to cover these costs without triggering the tax cap. The key change adds a specific exemption in law, so EMS expenditures no longer count toward the maximum tax levy allowed under current rules. This provides local governments with more budget flexibility for essential emergency response services.
This bill would allow local governments (counties, cities, towns, villages, or school districts) to create a property tax exemption for the primary residence of veterans with a 100% service-connected disability. To qualify, veterans must have an honorable discharge, a 100% disability rating from the U.S. Department of Veterans Affairs, and be permanently and totally disabled due to military service. The exemption covers all real property taxes, special district charges, and assessments on their primary home. This policy change directly affects veterans meeting these specific criteria, providing them with tax relief on their main residence starting with 2026 assessment rolls.
This bill exempts certain food sales from sales tax when students at eligible schools use non-cash payment methods like approved donation programs or food points. It applies to K-12 school cafeterias and college/university dining facilities operated by exempt organizations or state-approved institutions. The tax exclusion covers non-alcoholic food and drink purchased through these programs but does not apply to cash transactions or alcohol. The change takes effect 90 days after enactment for qualifying sales.
This bill creates a 50% property tax exemption on the primary residence of surviving spouses whose police officer spouse died while performing duty. It directly affects surviving spouses of officers killed in the line of duty, providing immediate tax relief on their home. The exemption applies to the assessed value of the primary residence, with local governments allowed to reduce the percentage. The law requires local authorities to adopt specific resolutions to implement the exemption and establishes documentation standards through the state's criminal justice and tax services divisions.
