Directs the commissioner of taxation and finance to help entities to elect to participate in the federal tax credit for elementary and secondary scholarships known as the Educational Choice for Children Act of 2025.
Establishes the large projects historic rehabilitation tax credit and the "white elephant" housing historic rehabilitation projects tax credit program for qualified rehabilitation expenditures totaling fifty million dollars or more with respect to a certified historic structure that has been vacant, as determined by local code enforcement or other reasonable means, for at least ten of fifteen consecutive years preceding the date of the taxpayer's application for the rehabilitation credit.
Provides that in judicial proceedings to review real property assessments in cities of one million or more inhabitants, the assessing method, capitalization rate, and other data or formula used to determine valuation must be disclosed to the petitioner.
This bill allows municipalities to cancel interest and penalties on property taxes for owners who were victims of property tax fraud. Property tax fraud includes incidents such as check fraud, mail theft, or unauthorized receipt of tax payments. To qualify for relief, property owners must provide documentation like affidavits, bank statements, or police reports proving the fraud occurred. The waiver is limited to the delinquency period caused by the fraud and cannot exceed one year from the original due date. Municipalities must obtain consent from affected municipal corporations before granting relief if the funds belong to those entities.
This bill requires the New York State Thruway Authority to provide public notice and hold a hearing before implementing new fees, surcharges, or significant changes to existing charges. The law defines fees broadly to include administrative charges, assessments, and any new or increased costs related to toll collection and account management. Key provisions mandate public posting of proposed changes, written notice to affected account holders, a minimum 30-day comment period, and at least one public hearing, either in person or virtually. The authority must also publish a written explanation justifying the costs the fee aims to recover and the rationale for the amount set. Any fee or surcharge adopted without following these procedures would be unenforceable until the requirements are met.
This bill creates a real property tax exemption for properties used to operate licensed child day care centers. It allows local governments to choose whether to adopt this exemption through a public hearing process, and they can also set limits on how much tax relief is provided. The exemption applies to both individual and corporate owners of property used for child day care purposes, but it ends if the property stops being used for eligible child care services.
This bill extends a tax incentive program for supermarkets that donate excess edible food to food relief organizations, keeping the provision in place until December 31, 2031. The measure directly affects grocery stores and food banks by maintaining the financial benefits that encourage supermarkets to share surplus food with those in need. The key provision simply updates the expiration date of an existing law that was originally set to end in 2026, ensuring the program continues for an additional five years. No new requirements or changes to the donation process are introduced; the bill only adjusts the timeline for when the current rules will no longer apply.
This bill creates a new savings program specifically for employees of small businesses in New York state to help them save money for child and dependent care. It affects employers with one to one hundred employees who have been in business for at least two years and do not currently offer a child and dependent care savings plan. The program allows employees to contribute a portion of their wages through payroll deductions, with contributions managed by the state's comptroller and labor commissioner. Employers would establish payroll systems to collect these contributions, and employees could choose their contribution amounts or opt out of the program. The bill also outlines rules for enrollment periods, contribution limits, and how employees can withdraw their savings under certain circumstances.
Relates to appropriations to the Barker central school district following the cessation of operations of an electric generating facility located within such district; permits awards for a period of ten years for the loss of tax revenue.
Establishes a statewide advance care planning public awareness campaign and a community based advance care planning outreach grant program to fund not-for-profit community-based organizations, faith-based organizations, immigrant-serving organizations, senior-serving agencies, housing-based organizations, and other trusted community partners to conduct advance care planning education, outreach, and navigation.
