This bill (S 1515) changes how local governments in New York calculate property tax levies by removing costs for emergency medical services (EMS) from the tax levy cap. It directly affects cities, towns, and counties that provide EMS, allowing them to fund these services without counting those expenses toward their annual property tax limit. The key provision adds a new exemption (subparagraph v) to the tax levy calculation, explicitly excluding EMS expenditures from the cap. This is a technical adjustment to the tax formula, not a new funding source or policy shift for EMS services themselves.
Authorizes the town of Copake to establish community preservation funds and to impose a real estate transfer tax with revenues to be deposited into the community preservation fund; provides for the repeal of certain provisions upon expiration thereof.
Relates to hotel and motel taxes in Saratoga county and the city of Saratoga Springs; increases the allowable amount of tax imposed by the county; removes exemptions for properties having less than 4 units; relates to the disposition of tax revenues collected; eliminates an advisory committee.
Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.
Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined business income base, respectively.
This bill authorizes the village of Chester to impose a 5% tax on hotel and motel room rentals (including bed-and-breakfasts and tourist facilities), excluding permanent residents staying 90+ consecutive days. It specifies that the tax must be collected by the village’s chief fiscal officer, with revenues deposited into the village’s general fund for any lawful use. The tax authorization expires automatically two years after enactment, triggering automatic repeal. The bill does not affect state, federal, or nonprofit organizations under specific exemptions outlined in the text.
This bill increases the city of Mount Vernon's tax on deeds (the fee paid when buying or selling property) from its previous rate to 1.5% of the property's value. It directly affects anyone buying, selling, or transferring real property within Mount Vernon, including homebuyers and sellers. The tax applies to all property conveyances (transfers) regardless of where negotiations occur, with a $100,000 exemption on the property value and no tax for deals finalized before September 1, 1984. The bill amends existing tax law to set this new rate and requires payment before a deed can be recorded.
This bill creates a tax credit program for businesses relocating to cities with over one million residents (like New York City). It requires eligible businesses - those operating outside New York state for 24 months prior and relocating operations - to maintain a minimum number of "eligible employment shares" (calculated based on full- and part-time work weeks) and obtain annual city certifications from the mayor or designated agency. Businesses must meet specific thresholds, such as having at least 25% of their New York City employment base or 250 employment shares, to qualify for the credit. Certifications cannot be issued after July 1, 2028, and the program applies to local laws enacted under this article.
S 7780 would allow cities with a population of over one million to grant mutual redevelopment companies an additional 50 years of tax exemption, following the initial maximum period. The exemption requires that the company pays at least 5% of annual rent (minus utilities) for residential units or the taxes paid during 2000-2001, whichever is lower. This applies only to companies already operating under the existing tax exemption framework in large cities.
S 7420 extends Suffolk County's authority to impose an additional 1% sales and use tax on top of existing rates, effective June 2021 through November 2027. This tax applies to residents and businesses within Suffolk County that pay sales tax. The bill requires that 12.5% to 37.5% of the tax revenue collected must fund public safety, with the remainder going to the county's general fund. The measure modifies existing tax law to formalize this temporary tax increase and its revenue allocation rules.
