This bill updates New York's definition of "period of war" in the real property tax law to expand eligibility for the alternative veterans' exemption. It adds specific recent military conflicts to the existing list, including the Global War on Terrorism (September 11, 2001, through end of hostilities), and NATO combat operations in Somalia (1992-1994), Bosnia (1995-2004), and Kosovo (1999-1999). Veterans who served during these newly included periods will now qualify for the tax exemption. The change directly affects veterans whose service falls within these defined modern conflicts, ensuring they meet the eligibility criteria under current law.
Authorizes the assessor of the town of Babylon to accept from Christian Congregation of Long Island an application for exemption from real property taxes with respect to the 2023-2024 assessment rolls.
This bill expands the eligibility for real property tax exemptions to include veterans who served in designated combat zones or combat theaters. To qualify, veterans must provide proof of service through specific military documents, such as discharge papers, campaign medals, or records of receiving hostile fire pay. If approved, the property tax exemption will cover up to ten percent of the assessed value of their home, capped at a maximum dollar amount determined by state rates. The legislation applies immediately upon enactment and directly affects residential property owners who are eligible veterans.
This bill expands real property tax exemptions to veterans who served in designated combat zones or theaters of operation. To qualify, veterans must provide proof of their service through specific military documents, such as discharge papers, campaign medals, or records showing they received hostile fire pay. If eligible, the bill allows these veterans to reduce their property taxes by up to ten percent of their home's assessed value, with a maximum benefit capped at eight thousand dollars. The law takes effect immediately upon passage and applies to qualifying residential properties.
Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators earned while working in relation to a general, primary, run-off primary, or special election to the extent includable in gross income for federal tax purposes; exempts such income from being included in the calculation of the amount of benefits under public assistance programs.
Authorizes local governments to provide a real property tax exemption on real property owned by certain volunteer auxiliary police officers in Suffolk county.
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.
Enacts into law major components of legislation necessary to implement the state education, labor, housing and family assistance budget for the 2026-2027 state fiscal year; relates to contracts for excellence, foundation aid, the homeless and foster count, renewable energy projects, zero-emissions school buses and to apportioning aid for universal prekindergarten; relates to reimbursement for the 2026-2027 school year and the maximum contract hours, withholding a portion of employment preparation education aid, and the effectiveness thereof; relates to the use of apportionments for the EXCEL program and the effectiveness thereof; relates to maximum class sizes for special classes for certain students with disabilities; provides for special apportionment for salary expenses; provides for special apportionment for public pension accruals; amends provisions relating to the apportionment amount for the Roosevelt union free school district; provides for set-asides from the state funds which certain districts are receiving from the total foundation aid; provides for support of public libraries; repeals certain provisions relating to the statewide universal full-day prekindergarten program (Part A); relates to evidence-based instructional practices in the subject of mathematics for students in kindergarten through grade five (Part B); relates to the eligibility of students enrolled in an approved program leading to a degree in a high demand field for the New York opportunity promise scholarship (Part C); allows for the chancellor of SUNY and CUNY to impose differential tuition rates on non-resident undergraduate and graduate students until the 2028-2029 academic year (Part E); relates to early childhood educator eligibility for the masters-in-education teacher incentive scholarship program (Part F); changes the name of the "New York state musical instrument revolving fund" to the "New York state music grant fund"; includes musical education in school districts and boards of cooperative educational services within not-for-profit musical entities incorporated in the state and organized for the purpose of the presentation of performing arts for the benefit of the public (Part G); extends provisions of law relating to restructuring financing for residential school placements (Part K); increases the standards of monthly need for aged, blind and disabled persons living in the community (Part L); utilizes reserves in the mortgage insurance fund for the neighborhood preservation program, the rural preservation program, the rural rental assistance program, and the New York state supportive housing program, the solutions to end homelessness program or the operational support for AIDS housing program (Part M); increases the number of land banks which can simultaneously exist in the state of New York from 35 to 45 (Part N); authorizes a tax abatement for alterations and improvements to multiple dwellings for purposes of preserving habitability in affordable housing (Part O); relates to establishing the crime of aggravated harassment of a rent regulated tenant (Part P); renumbers the disparate impact standard for housing and employment in the human rights law (Part Q); defines eligible multiple dwelling under the affordable New York housing program; includes a multiple dwelling that is located on a parcel of land which was part of a tract of land for which a special permit for a large scale general development was approved via the uniform land use review procedure on or before June 15, 2022, and such tract contains a multiple dwelling for which the commencement date is after December 31, 2015 and on or before June 15, 2022 and complies with certain affordability options (Part R).
Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2026-2027 state fiscal year; sets forth a child and dependent care credit for taxable years beginning on or after January 1, 2026 (Part A); excludes up to twenty-five thousand dollars in qualified tips earned from New York adjusted gross income (Part B); retains the deductibility of certain charitable contributions (Part C); standardizes the definition of farmer for various tax credits (Part D); extends the current corporate tax rates (Part E); provides for exemptions from calculation of income in certain cases, provided such exemptions were not already applied in the calculation of income under federal provisions (Part F); relates to the treatment of certain deductions allowable under the internal revenue code in calculating New York city taxable income for corporations for taxable years beginning after December 31, 2024 (Part G); extends provisions of law relating to the commercial security tax credit from January 1, 2026 until January 1, 2029 (Part I); enhances the New York city musical and theatrical production credit (Part J); defines the term "alternative nicotine product"; makes provisions relating to the possession for sale, sale, and taxation of alternative nicotine products (Part K); extends the real estate transfer tax rate reduction for conveyances of real property to existing real estate investment funds (Part M); directs the commissioner of taxation and finance to establish a sales and use tax reregistration program and a sales and use tax penalty and interest discount program (Part N); extends the sales tax exemption for vending machines (Part P); extends the residential energy storage sales tax exemption for two years (Part Q); relates to the petroleum business tax filing deadline for commercial vessel operators (Part R); extends the alternative fuels tax exemptions (Part S); makes technical corrections to the STAR exemption and STAR credit programs (Part T); extends the assessment ceiling for local public utility mass real property to January 1, 2031; clarifies the powers of the state board of real property tax services (Part U); relates to rent exemptions and rent increase exemptions and property tax exemptions for certain persons; extends provisions of law relating thereto (Subpart A); provides notice to tenants regarding rent increase exemptions (Subpart B)(Part V); conforms pari-mutuel tax provisions; makes technical corrections (Part W); extends the utilization of funds in off-track betting corporations' capital acquisition funds (Part X); extends certain provisions of law relating to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks, distributions of wagers, and the imposition of certain taxes related thereto (Part Y); extends certain seasonal employee licensing requirements for additional race dates at Saratoga Racetrack for the year 2026 (Part Z); excludes certain distributions on federal elections for the purposes of calculating federal adjusted gross income (Part AA); relates to tax credits for donations to food pantries made by farmers (Part BB); relates to the sales tax exemption for meal donations; authorizes students to donate unused meal funds, meals or meal points to other students enrolled in such school, college or university who are facing food insecurity; extends the authorization of such sales tax exemption (Part CC); establishes additional qualifications for the board members of regional off-track betting corporations (Part DD); relates to the real property tax exemption for disabled veterans (Part EE); establishes a protecting our wallets energy rebate (POWER) credit (Part FF); relates to standardbred total carbon dioxide (TCO2) on-track drug testing (Part GG); authorizes a city having a population of one million or more to impose a surcharge on property that does not serve as a primary residence (Part HH); authorizes additional vendor fees to vendor tracks and video lottery gaming facilities; directs the gaming commission to conduct a study on video lottery terminal vendor fees and commercial casino tax rates (Part II); extends the duration of certain brownfield redevelopment and remediation tax credits with respect to certain sites (Part JJ).
Enacts into law major components of legislation necessary to implement the state health and mental hygiene budget for the 2026-2027 state fiscal year; extends provisions requiring the quarterly assessment of known and projected department of health state fund Medicaid expenditures (Part A); extends certain health provisions (Part B); extends certain provisions of law relating to the health care reform act; extends provisions relating to the distribution of pool allocations and graduate medical education; extends provisions relating to health care initiative pool distributions; extends payment provisions for general hospitals; extends provisions relating to assessments on covered lives; extends the personal care services worker recruitment and retention program (Part C); relates to insurance coverage for medical malpractice paid for by funds from the hospital excess liability pool; extends portions of the New York Health Care Reform Act of 1996 (Part D); makes technical corrections to certain provisions of law relating to the New York State Dental Foundation and other provisions of law (Part F); relates to automated external defibrillators (AEDs) (Part G); extends certain provisions relating to payments from the New York state medical indemnity fund (Part I); relates to temporary health care services agencies and protecting individuals engaged to provide health care services by such agencies (Part J); restores capital rate reductions for nursing homes (Part L); limits the amount payable for certain services provided to certain eligible persons who are also beneficiaries under part B of title XVII of the federal social security act or are also qualified Medicare beneficiaries; clarifies Medicaid requirements for biomarker testing (Part M); relates to hospital and nursing home fee-for-service reimbursement rates and reductions in hospital capital rate add-ons (Part O); directs the commissioners of the office of mental health, office for people with developmental disabilities, office of addiction services and supports, office of temporary and disability assistance, office of children and family services and the director of the state office for the aging to establish a state fiscal year 2026-2027 targeted inflationary increase for projecting for the effects of inflation upon rates of payments, contracts, or any other form of reimbursement for certain programs and services; requires such commissioners and director to provide funding to support a 2.7% targeted inflationary increase for such programs and services (Part P); changes "substance use" to substance-related and addictive disorder claims for purposes of the insurance law and public health law (Part R); relates to the effectiveness of provisions of law relating to Medicaid management; removes certain provisions providing for lower minimum amounts of certain state aid for the city of New York than the rest of the state (Part T); extends certain government rates for behavioral services referencing the office of addiction services and supports and relates to the effectiveness thereof (Part U); relates to the effectiveness of certain provisions of law relating to the closure or transfer of a state-operated individualized residential alternative (Part V); extends the care demonstration program (Part W); relates to medical assistance for needy persons age sixty-five or older and who are eligible for medical assistance but for their immigration status through the fee-for-service program (Part X); provides for an amended New York managed care organization provider tax at a rate of 0.35% effective January 1, 2027 (Part Y); provides that services provided in school-based health centers shall not be provided to medical assistance recipients through managed care programs (Part Z); extends provisions of law relating to reimbursement rates for medically fragile children and pediatric diagnostic and treatment centers (Part AA); amends provisions for dispute resolution for emergency services and surprise bills; provides for benchmarking of amounts allowed for health care services provider in the same or similar specialty and provided in the same geographical area (Part BB).
