Relates to tax abatement for rent-controlled and rent regulated property occupied by and real property owned by senior citizens or persons with disabilities.
This bill clarifies the occupancy tax rules for the village of Coxsackie, New York. It authorizes Coxsackie to impose a 4% tax on overnight rentals (including hotels, motels, bed-and-breakfasts, and tourist facilities), excluding permanent residents who stay 30+ consecutive days. Property owners must collect the tax from guests and remit it to the village, with the same collection rights as rent. The tax applies only to short-term stays, directly affecting hotels, B&Bs, and temporary guests in Coxsackie.
Provides for the payment of state aid to the town of New Hudson and special districts therein for state land operated by the department of environmental conservation.
Requires counties and/or cities to establish a plan for providing legal counsel to persons who are defendants or respondents in eviction, ejectment and foreclosure proceedings and who are financially unable to obtain counsel; defines eligible person as one whose gross individual income is not in excess of one hundred twenty-five percent of the federal income official poverty line; requires the state to match dollar for dollar the amount counties appropriate for their plans.
This bill (S 3229) expands a property tax exemption for veterans' families by allowing immediate family members (parents, spouses, children, or siblings) of service members killed in active duty during wartime to qualify for the "Gold Star Family" tax exemption. It requires local governments (counties, cities, towns, villages, or school districts) to adopt specific local laws to include these family members as "qualified owners" of their primary residence. The exemption applies only to the family member’s primary home, not other properties, and does not affect existing additional exemptions. This change directly impacts families who lost loved ones in military service, providing potential property tax relief for their main residence.
Requires the commissioner of environmental conservation to establish standards for and a program of inspection and certification of green roofs prior to and after installation, including standards for environmentally acceptable chemical fertilizers and the testing of runoff water for evidence of such fertilizers; establishes a green roof installation tax credit in the amount of fifty-five percent of qualified expenditures with a credit maximum of five thousand dollars.
Requires state agencies to submit annual reports to the financial committees of the legislature accounting for all fines, fees and surcharges, the purpose of such fine, fee or surcharge, and where such fines, fees, interest and surcharges were deposited; directs unassigned fees to be deposited into the general fund.
Establishes the addiction prevention and recovery act; increases taxes on alcohol by fifty percent; allocates the increased revenue to a special fund to be used for the purposes of alcohol and substance abuse addiction prevention and recovery services and programs.
This bill allows cities with over one million residents to offer property tax freezes to eligible seniors. It permits owners aged 65+ (or spouses/siblings with one over 65) who live in qualifying homes (like single-family residences, condos, or farm dwellings) to freeze their current property taxes, provided their annual income is under $58,400. To qualify, applicants must submit annual applications, and the freeze creates a lien on the property that accrues without interest until paid off. The freeze automatically continues for surviving spouses over 62 and expires if the owner moves or fails to reapply.
Extends the authorization granted to the county of Clinton to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.
