This bill expands the alternative veterans property tax exemption to include active-duty military personnel. It defines "active military service" to cover full-time duty in the Army, Navy, Air Force, and Coast Guard, allowing these individuals to apply for the exemption. However, the exemption is not automatic; local governments must hold public hearings and pass a specific resolution to extend the benefit to active-duty service members. The changes will take effect on January 1st following the bill's enactment and apply to property assessments based on taxable status dates after that effective date.
Authorizes the South End Children's Cafe Inc. to file an application for a retroactive real property tax exemption with the city of Albany assessor for all applicable taxes from the 2025-2026 assessment rolls.
Authorizes the assessor of the town of Babylon to accept from Christian Congregation of Long Island an application for exemption from real property taxes with respect to the 2023-2024 assessment rolls.
This bill provides a full exemption from real property taxes, special district charges, and assessments for the primary residences of certain disabled veterans. To qualify, a veteran must have been discharged under honorable conditions, possess a qualifying disability or be a discharged LGBT veteran, and be rated as permanently and totally disabled by the U.S. Department of Veterans Affairs. The exemption also applies to land used for housing units modified to accommodate the veteran's disability needs, provided the veteran meets all other statutory requirements. This change directly affects eligible veterans by removing their home's tax liability while leaving other existing veteran exemptions intact.
Authorizes the Cong Ahavas Yisrael, Inc. to receive retroactive real property tax exempt status for the 2026 assessment roll and all of the 2025-2026 school taxes.
Authorizes the Congregation Divrei Chaim to receive retroactive real property tax exempt status for the 2023, 2024, 2025 assessment rolls and all of the 2023-2024, 2024-2025, and 2025-2026 school taxes for two parcels of land located at 67 and 71 College Road in Monsey.
This bill, known as the RESTORE Act, offers property tax breaks to building owners in New York City who finish required exterior repairs and remove temporary sidewalk sheds within a specific timeframe. To qualify, owners must complete the work and clear the sidewalks within twelve months of starting, with the tax reduction amount decreasing gradually if they take longer than three months. Conversely, if repairs and shed removal are not finished within eighteen months, the building owner faces a property tax penalty that increases by two percent for each additional month of delay. The legislation also establishes a formal process for owners to apply for the tax relief or appeal penalties if they believe delays were caused by factors beyond their control.
Authorizes the Cong Kehal Square of Roman to receive retroactive real property tax exempt status for the 2024 assessment roll and all of the 2023-2024 school taxes.
This bill creates a real property tax exemption for the primary residences of surviving spouses of firefighters who died in the line of duty. It allows local governments and school districts to automatically exempt up to 50% of the assessed value of these homes from taxation, though they retain the option to reduce this percentage if they choose. The law defines eligible firefighters broadly to include paid members of various fire departments and extends the benefit to properties held in trust or by cooperative apartment corporations, while excluding certain types of housing. Additionally, the bill requires the state to develop and publish a list of documents that prove eligibility for this tax relief.
This bill allows the Church of Pentecost, USA, Inc. to receive a retroactive exemption from real property taxes for a specific building it owns in Sayville, Suffolk County. The legislation directs the town assessor to treat the church's late application as if it had been filed on time, provided the church meets the standard requirements for tax-exempt status. If approved, the church would be exempt from all taxes on the property, and any previously paid taxes, fines, or penalties could be refunded. The law takes effect immediately upon passage.