Extends until June 1, 2013, the deadline for local legislative action providing tax incentives for the rehabilitation or improvement of multiple dwellings. / Sponsor: YOUNG Committee: REAL PROPERTY TAXATION

Provides for the assessment and review of assessments of real property in the county of Nassau. / Sponsor: HANNON Committee: REAL PROPERTY TAXATION

Authorizes the assessor of Nassau county to accept an application for exemption from real property tax for the Locust Valley water district for a certain parcel of land located in the town of Oyster Bay. / Sponsor: MARCELLINO Committee: REAL PROPERTY TAXATION

Authorizes the American Legion Post No. 958 to submit an application for real property tax exemption to the assessor of the county of Nassau. / Sponsor: SKELOS Committee: REAL PROPERTY TAXATION

Requires businesses that make payments in lieu of taxes to provide local governments and school districts with notice of their intention to file for a change in assessment. / Sponsor: MARCELLINO Committee: REAL PROPERTY TAXATION

Reinstates the Middle Class STAR rebate for the 2013-2014 school year and thereafter; sets out amounts per year; commissioner of taxation is authorized to develop procedures for the implementation of such program. / Sponsor: LAVALLE Committee: REAL PROPERTY TAXATION

Authorizes the town of Ramapo to accept an application for real property tax exemption from the Iglesia Segunda Nueva Jerusalen in the village of Suffern, town of Ramapo, county of Rockland. / Sponsor: CARLUCCI Committee: REAL PROPERTY TAXATION

Authorizes the town of New Windsor, in the county of Orange, to grant a real property tax assessment reduction for the 2011 tax year for a certain parcel of land that was destroyed by Hurricane Irene, and has been condemned and ordered demolished. / Sponsor: LARKIN Committee: REAL PROPERTY TAXATION

Requires multiple liens on farm property to be paid in chronological order, with the earliest lien being paid off first and the most recent being paid last. / Sponsor: LIBOUS Committee: REAL PROPERTY TAXATION

Relates to the qualification of payments made by taxpayer as eligible real property tax payments for purposes of the QEZE Tax Credit. / Sponsor: ALESI Committee: REAL PROPERTY TAXATION

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: REAL PROPERTY TAXATION

Authorizes the town of Friendship, in the county of Allegany, to provide property tax refunds or credits. / Sponsor: YOUNG Committee: REAL PROPERTY TAXATION

Establishes an energy system tax stabilization reserve fund in the Lowville Central School District to lessen or prevent increases in the school district's real property tax levy resulting from decreases in revenue due to changes in the amount of or termination of payments in lieu of taxes receivable. / Sponsor: GRIFFO Committee: REAL PROPERTY TAXATION

Permits Suffolk County to refund penalties and interest associated with non-payment of real property taxes where customary payment-due notice was not provided. / Sponsor: LAVALLE Committee: REAL PROPERTY TAXATION

Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age. / Sponsor: LITTLE Committee: REAL PROPERTY TAXATION

Authorizes Brothers of St. Paul Lodge 282, Inc. to file application for a real property tax exemption with the city of Schenectady. / Sponsor: FARLEY Committee: REAL PROPERTY TAXATION

Relates to assessment exemptions for living quarters for a parent or grandparent. / Sponsor: GOLDEN Committee: REAL PROPERTY TAXATION

Establishes a green development home tax exemption authorizing a 35% exemption from local real property taxation for homes that are part of green developments as LEED certified or certified by the national association of home builders. / Sponsor: GRISANTI Committee: REAL PROPERTY TAXATION

Authorizes the Academy Charter School to submit an application for real property tax exemption to the assessor of the county of Nassau. / Sponsor: HANNON Committee: REAL PROPERTY TAXATION

Allows senior citizens previously approved for the enhanced school tax relief exemption, who have elected not to participate in the income verification program, to file a simplified renewal application annually; directs the commissioner of taxation and finance to prepare such simplified, short form for eligible senior citizens. / Sponsor: HANNON Committee: REAL PROPERTY TAXATION