Creates an office to residential conversion tax credit which shall be administered by the empire state development corporation; creates a historic preservation rehabilitation office to residential conversion tax credit which shall be administered by the state historic preservation office.
This bill authorizes the city of Batavia to impose a hotel and motel tax of up to 3% on daily room rates for short-term stays. It directly affects hotels, motels, and "bed and breakfast" facilities within Batavia, excluding permanent residents (staying 30+ consecutive days) and certain exempt entities like government bodies and nonprofit organizations. The tax must be collected by property owners and paid to the city, with revenues split: 4% for administrative costs and the remainder for community development, tourism, and planning. The bill specifies collection procedures, review processes for disputes, and a three-year maximum tax period for local laws implementing it.
This bill creates a voluntary contribution option on New York's personal income tax returns, allowing taxpayers to donate any whole dollar amount to the Disability Care Providers Fund. The fund, managed by state tax and finance officials, collects these contributions (which do not reduce a taxpayer's state tax liability) and uses the money exclusively to support disability care providers as defined in New York's mental hygiene law. Annual reports detail how funds are spent, including recipient names, amounts awarded, and purposes. The bill directly affects taxpayers who choose to contribute and disability care providers receiving funding.
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Income Tax
Tags
People with Disabilities
Exempts vehicles owned and/or operated by a not-for-profit corporation, any private vehicle operated by a worker or volunteer, first responders, military personnel, veterans, healthcare workers, critical infrastructure workers acting on behalf of such organization or public employees traveling in an official capacity, wholesale food distributors or wholesale or retail delivery vehicles from the imposition of the metropolitan commuter transportation mobility tax.
Enacts the residential structure fire prevention act; provides a tax credit to homeowners who remove cock loft fire hazards in their homes; provides an insurance discount for the installation of smoke detecting alarm devices in cock lofts; provides that the repair of cock lofts for the purpose of fire prevention and safety shall be qualifying expenditures under state housing programs.
This bill (A 10154) adjusts New York's STAR (School Tax Relief) exemption for senior homeowners aged 65 and older. It increases the base figure used to calculate the exemption amount based on the age of the youngest qualifying owner who resides on the property: 10% for ages 65-69, 20% for 70-74, 30% for 75-79, 40% for 80-84, and 50% for 85+. The age adjustment applies to both basic and enhanced STAR exemptions for eligible properties. The change takes effect January 1, 2027, for assessment rolls based on taxable status dates on or after that date.
Provides secondary bonding authority up to $46,000,000 to the Buffalo fiscal stability authority during the period of July 1, 2026 and June 30, 2030; extends the authority to 2047.
Adds certain properties located in a city of one million or more to the definition of a qualified historic home for the historic homeownership rehabilitation credit.
This bill (A 10353) doubles rebates for zero emissions and clean burning fuel vehicle purchases under New York's existing rebate program. It increases the maximum rebate to $4,000 for vehicles with a 200+ mile EPA range, $2,000 for 40-199 mile range vehicles, and $1,000 for under 40 mile range vehicles. The bill also limits rebates to $1,000 for vehicles priced over $42,000 regardless of range. These changes directly affect eligible vehicle buyers seeking to reduce emissions, with the program taking effect 90 days after enactment.
Increases tax credits for donations to food pantries made by farmers by increasing the allowable percentage of the fair market value of such donations and increasing the maximum amount of such credit.
