Prohibits the use of state funds for non-residents seeking an abortion or any other procedure that results in the intentional termination of a pregnancy at any stage of gestation.
This bill raises Mount Vernon's deed tax rate to 1.5% on the value of real property sold or transferred within the city. It directly affects homebuyers, sellers, and property owners who complete transactions in Mount Vernon, requiring payment of the tax before deeds can be recorded. Key provisions include a $100,000 exemption on the property value (reducing the tax burden for lower-value sales) and allowing deductions for existing property liens. The tax applies to all conveyances regardless of where negotiations occur, but does not affect transactions finalized before September 1, 1984.
This bill exempts hospitals from the metropolitan commuter transportation mobility tax. It directly affects hospitals defined under New York's Public Health Law by removing their obligation to pay this specific tax. The key mechanism is adding a new exemption category ("any hospital") to Section 800 of the tax law, which previously applied the tax to certain entities like educational institutions. The exemption applies to all hospitals meeting the definition in Article 28 of the Public Health Law. This is a straightforward policy change modifying tax liability for hospitals.
This bill repeals New York City's estate tax, which was levied on property inherited after someone's death. It directly affects individuals who receive inherited assets, as the tax would no longer apply to those estates. The bill removes Article 26 of the city's tax law and amends related administrative code provisions to eliminate references to the repealed tax. The repeal takes immediate effect upon enactment. This is a straightforward policy change that eliminates an existing tax obligation.
Repeals provisions relating to imposition of a highway use tax for the privilege of operating any vehicular unit upon the public highways of the state.
Provides that real property tax exemptions granted to real property owned by corporations or associations organized or conducted exclusively for hospital or for purposes related to the moral or mental improvement of men, women, or children and used exclusively for carrying out such purposes shall only be granted if the property owner can prove by clear and convincing evidence that each acre is actually used for such purpose at least 120 days a year.
Allows cities and towns to pass a local law or resolution, subject to permissive referendum, to allow a real property tax exemption for privately-owned, public use airports; provides the percentage of exemption would be specified in the law or resolution; provides the exemption would be limited to improvements to the airport used for takeoff, landing, taxiing and open air parking of aircraft, air navigation or communications facilities and passenger terminals available to the public without charge.
This bill exempts combined heat and power (CHP) generating equipment from property taxation for 15 years. It applies to qualifying residential or commercial systems meeting specific technical standards (1-15 megawatts capacity, 60%+ fuel efficiency) installed on-site. The exemption covers the increased property value from the system, excluding normal building components like insulation. It amends existing tax law to define eligible CHP systems and requires compliance with guidelines set by the state authority.
This bill repeals New York's Empire State Jobs Retention Program tax credit, which previously provided tax breaks to businesses that retained or created jobs in the state. It directly affects businesses that had claimed this credit under the existing tax law. The bill removes specific provisions in the tax law and economic development law that established the credit, eliminating the program's legal basis. The repeal takes effect for taxable years beginning January 1st after the law is enacted.
This bill creates a temporary sales and use tax exemption for businesses in specific Manhattan construction zones. It exempts purchases of goods or services under $110 in value for six months during construction periods, affecting businesses within 100 feet of designated streets like 2nd Avenue segments and 125th Street. The exemption applies only to the listed areas (e.g., 2nd Ave from 15th to 11th Street) and requires the tax commissioner to confirm construction start dates. It directly benefits small businesses operating near approved construction sites in these zones during the exemption period.
