This bill would allow local governments (counties, cities, towns, villages, or school districts) to create a property tax exemption for the primary residence of veterans with a 100% service-connected disability. To qualify, veterans must have an honorable discharge, a 100% disability rating from the U.S. Department of Veterans Affairs, and be permanently and totally disabled due to military service. The exemption covers all real property taxes, special district charges, and assessments on their primary home. This policy change directly affects veterans meeting these specific criteria, providing them with tax relief on their main residence starting with 2026 assessment rolls.
Establishes a real property tax exemption for persons sixty years of age or over with an annual household income not exceeding $100,000; directs the state to reimburse municipalities for lost revenues.
This bill repeals two New York State tax credits: the Empire State Film Production Credit and the Empire State Film Post-Production Credit. It directly affects film production companies that previously claimed these credits to offset tax liabilities for eligible filming activities in New York. The bill removes these specific credit provisions from the state tax law by repealing corresponding sections of the tax code. This eliminates the financial incentive for film producers to qualify for these credits under current law. The change takes effect immediately upon enactment.
Alters tax exemption programs for the development of new and affordable housing; defines "initial construction period" and "extended construction period"; makes related changes.
Provides a green infrastructure tax abatement for the construction of green infrastructure projects on certain properties in a city of one million or more.
Establishes a tax deduction for expenses not in excess of five hundred dollars paid by eligible qualified personnel or an eligible service coordinator for early intervention supplies.
Provides for real property tax exemptions for last mile broadband infrastructure constructed, altered, installed or improved in an area designated a broadband opportunity area.
Discontinues the real property tax exemption for certain real property that is used for home games for certain professional sports teams in New York city beginning with the 2026 assessment roll.
This bill provides a partial tax exemption for the City of Newburgh's water filtration plant in Orange County, specifically covering the increased property taxes caused by the construction of a granular activated carbon (GAC) treatment system. The exemption applies to taxes owed to the town of New Windsor, the Newburgh Enlarged City School District, and the Cornwall Central School District, offsetting the $250,000+ tax increase after the GAC system was built to remove PFAS contaminants from the water supply. To qualify, the city must withdraw ongoing tax court cases related to the reassessment. The exemption covers only the tax rise directly tied to the GAC system, not the plant's base value.
Exempts a portion of poll workers' income earned on an election day from state income tax; requires the board of elections, in conjunction with the department of taxation and finance, to conduct a public awareness campaign to inform poll workers of such tax exemption; requires the department of taxation and finance to issue guidelines on how poll worker income should be reported on tax returns.
