Directs each board of cooperative educational services to adopt and implement a school year calendar for classes at such board and the component school districts thereof. / Sponsor: LITTLE Committee: EDUCATION

Authorizes an applicant for a pistol or revolver license to possess such while attending a pre-license firearms safety course and while under the supervision of the instructor thereof. / Sponsor: LITTLE Committee: CODES

Authorizes a board of cooperative educational services to engage in collective bargaining, on a supervisory district-wide basis, with the employee organizations representing teachers and other employees of the component school districts which opt for such services. / Sponsor: LITTLE Committee: EDUCATION

Authorizes state residents to gather fallen timber from the floor of the state forest preserve when such timber is within 50 feet of the center line of a public highway. / Sponsor: LITTLE Committee: JUDICIARY

Authorizes the town board of any town, which does not have a fire district, to establish and operate a town fire department. / Sponsor: LITTLE Committee: LOCAL GOVERNMENT

Excludes the value of state forest preserve lands in the Adirondack and Catskill parks from use in the determination of state aid to school districts. / Sponsor: LITTLE Committee: EDUCATION

Authorizes school districts to establish a reserve fund to cover the costs and expenses of providing special education programs. / Sponsor: LITTLE Committee: EDUCATION

Authorizes fire districts to impose ad valorem levies and special assessments on otherwise tax exempt real property. / Sponsor: LITTLE Committee: LOCAL GOVERNMENT

Relates to the taxation of property owned by a cooperative corporation. / Sponsor: LITTLE Committee: LOCAL GOVERNMENT

Requires market-based assessments of real property owned or leased by a cooperative corporation or on a condominium basis which is converted or constructed on or after January 1, 2015. / Sponsor: LITTLE Committee: LOCAL GOVERNMENT

Establishes a personal income tax credit for a portion of a taxpayer's residential real property taxes which exceeds a certain percentage of the taxpayer's household gross income; provides that the taxpayer shall have resided in such residential real property for not less than 5 years; provides that such credit shall not apply to taxpayers who have claimed the real property tax circuit breaker credit during the taxable year. / Sponsor: LITTLE Committee: INVESTIGATIONS AND GOVERNMENT OPERATIONS

Grants personal income taxpayers the ability to make a gift to the state parks on their tax returns; establishes the state parks fund to provide monies to the office of parks, recreation and historic preservation for the operation and maintenance of the state parks. / Sponsor: LITTLE Committee: FINANCE

Authorizes a procedure whereby the chief executive officer of a municipal corporation in which there is located privately owned forest lands which are exempt from real property taxes to make application to the state for reimbursement for revenues lost as a result of such exemption. / Sponsor: LITTLE Committee: LOCAL GOVERNMENT

Establishes a forestry stewardship and habitat conservation credit for personal income and business franchise taxes. / Sponsor: LITTLE Committee: INVESTIGATIONS AND GOVERNMENT OPERATIONS

Provides for the determination of actual valuation for the Cambridge central school district. / Sponsor: LITTLE Committee: EDUCATION

Establishes a lien, for the benefit of a campground owner, on the recreational vehicle of a campground guest for unpaid charges at a campground. / Sponsor: LITTLE Committee: JUDICIARY

Prohibits the state from gaining any interest in forest land other than a conservation easement. / Sponsor: LITTLE Committee: INVESTIGATIONS AND GOVERNMENT OPERATIONS

Relates to determinations by county canvassing boards and publication of nominations. / Sponsor: LITTLE Committee: ELECTIONS

Redefines "campground" for the purposes of the Adirondack park and regulation by the Adirondack park agency; defines such term as a parcel of land with 5 or more campsites, including buildings and accessory structures; provides that recreational vehicles may be kept at a campground or campsite, with the consent of the owner of the campground, during periods of time when they are not in use, so long as they are not used in a manner which violates the campground permit. / Sponsor: LITTLE Committee: FINANCE

Eliminates, for highways in the Adirondack park, the requirement for the approval and consent of the state authority having jurisdiction over state land when the location of a highway on such land is altered or changed, or use of such highway is discontinued. / Sponsor: LITTLE Committee: TRANSPORTATION