Extends the authorization of the city of Dunkirk to issue bonds under the city of Dunkirk fiscal recovery act until 2026; requires the city of Dunkirk to adhere to all collective bargaining agreements entered into; directs the city to adopt a local law approving the city of Dunkirk fiscal recovery act; provides that if the city treasurer position is no longer active, the mayor of the city of Dunkirk shall handle the requirements of the former city treasurer.
Provides tax exemptions for certain receipts involving sporting events sponsored by an international federation recognized by the International Olympic Committee.
This bill directs city special assessing units to calculate their 2027 real property tax base proportions by limiting annual increases to a maximum of five percent. Local legislative bodies must finalize these calculations by December 1, 2026, and may need to issue amended tax bills if assessments were already sent out. The law ensures that any increase in tax rates for the upcoming fiscal year remains within this five percent cap while protecting taxpayers from paying on installments due before the new rules take effect.
This bill provides an emergency appropriation of approximately $2.8 billion to fund state government operations from April 1, 2026, through May 26, 2026. The funds are designated to pay salaries and benefits for state employees, cover non-personal service liabilities like supplies and contracts, and finance approved capital projects. These measures ensure that state departments and agencies can continue their normal functions while waiting for the governor to submit and the legislature to enact the full annual budget. The legislation authorizes the comptroller to make these payments immediately without waiting for further legislative action.
This bill extends tax credits for the redevelopment and cleanup of a specific brownfield site located at 1800 Park Avenue in East Harlem. It applies only to the property that had a cleanup agreement started before January 21, 2005, and received a completion certificate on or before October 24, 2016. The legislation allows developers to claim these financial incentives for eligible costs incurred up to the 2031 tax year, covering both site preparation and groundwater remediation. Additionally, the bill permits a ten-year benefit period for claiming credits once qualified property is placed in service at the location.
Provides that no tax exemption shall be given for any unit that has not agreed in writing to maintain such unit as their primary residence for no less than five years from the acquisition of such unit.
This bill grants Cortland County the exclusive authority to collect an additional one percent sales tax without it being overridden by state preemption laws. The legislation amends the state tax code to ensure this specific local tax rate is calculated separately from the maximum allowable tax rate set by the state. By explicitly stating that the tax is not subject to preemption, the measure protects Cortland's ability to raise revenue independently from other local governments. This change directly affects businesses and consumers in Cortland County by allowing the county to maintain its own tax rate even if the state adjusts broader tax policies.
Assesses a 100% tax on distributions from the federal anti-weaponization fund; provides that such tax shall not be reduced pursuant to any deduction, exemption or credit.
This bill expands a tax credit available to New York employers who hire apprentices, specifically adding a new benefit for hiring people with disabilities. Under the new rules, employers can claim an additional $500 tax credit for each person with a disability they hire as an apprentice. The definition of disability used in the bill matches the existing legal definition found in the state's executive law. This change aims to provide financial incentives for businesses to include individuals with disabilities in their apprenticeship programs.
Authorizes the South End Children's Cafe Inc. to file an application for a retroactive real property tax exemption with the city of Albany assessor for all applicable taxes from the 2025-2026 assessment rolls.
