Creates a permissive class exemption from real property taxation on any real property owned by a non-profit organization organized for the purpose of promoting future economic development by means of the acquisition of real property for business, commercial or industrial development purposes. / Sponsor: Crouch Committee:

Authorizes municipalities to adopt a local law authorizing the assessor of such municipality to accept applications for the basic STAR exemption and the enhanced STAR exemption for senior citizens after the taxable status date for such municipality and before January tenth of the following year. / Sponsor: LAVALLE Committee: AGING

Relates to the discretion of localities in granting real property tax exemptions to real property owned by a corporation or association which is organized exclusively for purposes related to the moral or mental improvement of men, women or children. / Sponsor: BONACIC Committee: LOCAL GOVERNMENT

Relates to calculations of enhanced STAR upon sale of a parcel of real property with such exemption. / Sponsor: CARLUCCI Committee: AGING

Provides for annual adjustment by the commissioner of housing and community renewal of the maximum income threshold for eligibility for the senior citizens' rent increase exemption (SCRIE) and for the municipal property tax abatement for rent-controlled and rent regulated property occupied by senior citizens by any increase in the consumer price index (CPI). / Sponsor: PERKINS Committee: AGING

Provides that chiropractors may certify disability for handicapped parking and real property tax purposes and be employed by school districts to assist medical inspectors. / Sponsor: Weprin Committee:

Prohibits the increase in real property tax liability of veterans receiving an exemption due to reassessment or revaluation. / Sponsor: MAZIARZ Committee: VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Provides that head of household issued a tax abatement certificate for five consecutive years shall not be required to file every two years for a tax abatement certificate upon local option; provides penalties for falsification of application of no more than $100 and disqualification from abatement for 5 years. / Sponsor: Perry Committee:

Increases allowable maximum income of persons occupying rental units otherwise eligible for tax abatement in certain cases under provisions applicable to senior citizens' rent increase exemption (SCRIE). / Sponsor: Kavanagh Committee:

Increases the value of the exemption for certain solar or wind energy systems or farm waste energy systems; provides that where the municipality does not tax at full value such exemption shall be pro-rated. / Sponsor: LAVALLE Committee: LOCAL GOVERNMENT

Subjects state land in Niagara county to real property taxation. / Sponsor: Ceretto Committee:

Provides an enhanced real property tax exemption for veterans, regardless of income. / Sponsor: Schimminger Committee:

Alters tax exemption programs for the development of new and affordable housing; defines "initial construction period" and "extended construction period"; makes related changes. / Sponsor: ESPAILLAT Committee: HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT

Authorizes certain counties to implement a cooperative real property tax administration system. / Sponsor: Abinanti Committee:

Allows schools to pay tax judgements over a period of three years. / Sponsor: CARLUCCI Committee: LOCAL GOVERNMENT

Allows taxpayer to determine where partial payment against delinquent tax lien or liens shall be applied. / Sponsor: Gantt Committee:

Increases the real property tax exemption for certain veterans using alternative exemption; exemption increased from $12,000 to $15,000; additional exemption for combat veterans increased from $8,000 to $10,000; increases disabled veteran exemption from $40,000 to $50,000. / Sponsor: NOZZOLIO Committee: VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

Provides the assessor shall issue a receipt to the applicant of proof of submission of a STAR application. / Sponsor: Cahill Committee:

Provides that where a local government or not-for-profit tax exempt conservation organization has acquired open space or open area, such property shall be exempt from taxation and special ad valorem levies and special assessments as long as such property is used for open space or open areas. / Sponsor: Thiele Committee:

Provides for a real property tax exemption on real property owned by siblings, one of whom is over 65, once granted, shall not be rescinded solely because of the death of the older sibling as long as the surviving sibling owner is at least 62. / Sponsor: Englebright Committee: