This bill authorizes the Church of Pentecost, USA, Inc. to receive a retroactive exemption from real property taxes for a specific parcel of land in Sayville, Suffolk County. The legislation directs the town assessor to treat the church's application as if it had been filed on time, allowing the organization to avoid paying taxes for the 2025-2026 assessment period if it qualifies under existing laws. If the exemption is approved, the town may refund any taxes, fines, or penalties the church previously paid and remove any associated tax liens. The act takes effect immediately upon passage.
Authorizes the village of New Hyde Park to file an application for exemption from real property taxes for a portion of the 2024-2025 assessment rolls and all of the 2025 general taxes.
Authorizes the city of Oleans assessor to accept an application for a real property tax exemption from OWH Properties, Inc. (Operation Warm Hearts) for all of the 2025-2026 school taxes and all of the 2025 general taxes.
This bill allows the Hicksville Water District to apply for a retroactive exemption from real property taxes for specific years, including 2024-2025 and 2025-2026. The legislation authorizes the Nassau County assessor to treat the district's late application as if it had been submitted on time, provided the district qualifies under existing tax laws. If approved, the district could receive a refund for any taxes already paid on the property located at 109 Stewart Avenue in Hicksville, along with the cancellation of related fines or penalties. The measure requires final approval by the Nassau County legislature before the tax rolls are corrected.
Authorizes the assessor of the town of Babylon to accept an application for exemption from real property taxes from Tiegerman Community Services, Inc.
This bill authorizes the village of Ellicottville to impose a 5% tax on the nightly rental rate for hotel, motel, and bed-and-breakfast stays. It exempts permanent residents (staying 30+ consecutive days) and certain entities like government bodies and nonprofit organizations. Revenue from the tax must be paid into the village’s general fund, with up to 4% retained for administrative costs and the remainder directed to community development, tourism, and planning initiatives. Local laws implementing this tax can be enacted for up to three years at a time.
This bill authorizes the town of Monroe to impose a 5% tax on hotel, motel, and bed-and-breakfast room rentals (excluding guests staying 90+ consecutive days as "permanent residents"). It specifies that revenue must be collected by Monroe's fiscal officer and deposited into the town's general fund for any lawful purpose. The tax would expire automatically three years after enactment, with no application to government entities or qualifying nonprofits. The measure directly affects short-term lodging businesses and guests within Monroe, not other municipalities.
This bill authorizes the city of Oneonta to impose a 6% occupancy tax on short-term lodging, including hotels, motels, and bed-and-breakfasts. The tax applies to guests staying overnight in rented rooms, with property owners responsible for collecting and remitting it to the city. Exemptions cover government entities, nonprofits meeting specific criteria, and permanent residents (staying 90+ consecutive days). All revenue generated must fund Oneonta’s general operations, infrastructure, and municipal services.
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.
Authorizes the village of Atlantic Beach, county of Nassau to impose a three percent hotel, motel and beach club tax; defines "beach club" as a facility formed, organized or operated by any person, firm or corporation, located on or contiguous to an ocean beach, permitting sunbathing, swimming and other allied recreation activities, including such uses operated by a hotel, cooperative complex or other entity; makes related provisions.