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.
Authorizes Simcray Holdings, LLC. to receive retroactive real property tax exempt status for the 2023, 2024 and 2025 assessment rolls and all of the 2023-2024, 2024-2025 and 2025-2026 school taxes.
Authorizes Ulster county to establish a property tax offset by means of a resident income tax surcharge; requires the Ulster county legislature to adopt a local law prior to imposing such surcharge.
This bill allows local tax authorities to waive interest and penalties for property owners who were victims of property tax fraud. To qualify, owners must prove they were defrauded, such as through check fraud or mail theft, by submitting documents like affidavits, bank records, or police reports. The relief is limited to the time period the taxes were overdue due to the fraud and cannot exceed one year. Additionally, if the waived funds would have gone to another local government entity, that entity must agree to the cancellation. The law takes effect immediately upon passage.
Authorizes the Power House Church to file an application for a real property tax exemption with the county of Nassau assessor for all applicable taxes from the 2023 and 2024 assessment rolls.
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 allows the Nassau County tax assessor to accept a late application for real property tax exemption from an organization called Ray of Hope, Inc. The request specifically concerns a property located in Baldwin for the 2026-2027 tax year, which the organization missed the deadline to apply for previously. If the assessor determines the organization qualifies for the exemption, the bill authorizes correcting the tax records and potentially refunding any taxes already paid along with cancelling related penalties or liens. This legislation provides a specific administrative remedy for this single entity rather than changing general tax laws for the public.
Authorizes Simcray Holdings, LLC. to receive retroactive real property tax exempt status for the 2023, 2024 and 2025 assessment rolls and all of the 2023-2024, 2024-2025 and 2025-2026 school taxes.
Authorizes local governments to provide a real property tax exemption on real property owned by certain volunteer auxiliary police officers in Suffolk county.
