Enacts the "credit for rural broadband act"; provides for a refundable tax credit for costs paid for new construction of new broadband networks to residences and small businesses located in rural, unserved areas.
Requires a three-year moratorium on unfunded mandates from the legislature; invalidates legislation that does not contain a detailed fiscal note identifying a funding source for certain costs to a political subdivision; restores the mandate relief council.
Tags
Local Government
Establishes the Early Learning Child Care Act to impose a payroll tax on certain employers for the purposes of addressing child care affordability, accessibility, and quality for families with children under five years of age; establishes the early learning child care fund; establishes the early learning child care program to provide subsidies to covered children to attend early learning child care programs; establishes the New York state child care board.
Relates to authorizing small business tax-deferred savings accounts for the purpose of improving facilities of such business and for procurement of machinery or equipment.
Establishes a clinical preceptorship personal income tax credit for certain health care professionals who provide preceptor instruction to students studying to be a health care professional.
This bill (S 5460) exempts certain cooperative corporation and condominium properties from specific real property tax rules if their municipality adopts a local law or school district resolution before the tax assessment date. It applies to properties not already subject to those tax rules before January 1, 2027, and excludes properties participating in affordable housing programs. The exemption requires municipal action prior to the tax assessment date but does not apply to properties already taxed under the rules before 2027 or those tied to affordable housing agreements. The changes take effect for tax assessments starting January 1, 2027.
Extends the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes from November 30, 2025 until November 30, 2027.
This bill authorizes the village of Baldwinsville to impose a 5% tax on the daily rental rate for rooms in hotels, motels, bed-and-breakfasts, and similar lodging facilities. It directly affects businesses operating these accommodations within the village, requiring them to collect and remit the tax to village officials. The tax revenue must be deposited into the village's general fund for any lawful use, and the bill excludes government entities, non-profit organizations, and guests staying for 90+ consecutive days. The tax cannot exceed 5% of the room's daily rate and follows standard collection procedures for local taxes.
S 4828 creates a property tax exemption for volunteer firefighters in New York school districts. It allows enrolled volunteer firefighters (and their spouses) to exempt their primary residence from school district real property taxes, provided they live in the district served by their fire company, own the home as their primary residence, and have served at least five years (or 20+ years for lifetime exemption). The exemption value is capped at $12,000 multiplied by the state equalization rate for the area. School districts must adopt a local law after a public hearing to implement the exemption, and applicants must file with the school district assessor. The bill directly affects qualifying volunteer firefighters residing in the school district where they serve.
Authorizes the City of Newburgh to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy in accordance with applicable law.
