Provides for adjustment of the maximum income threshold for eligibility for the senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) by any increase in the consumer price index (CPI).
Excludes Medicare premiums from the definition of income for purposes of the senior citizen rent increase exemptions (SCRIE) program and the disability rent increase exemption (DRIE).
Allows a real property tax exemption for dwelling units constructed for senior citizens or disabled persons receiving social security disability benefits.
Directs the state board of real property tax services conduct a study on the feasibility of amending property tax revisions for senior citizens located in special districts and provide a report for such study.
Directs the state board of real property tax services conduct a study on the feasibility of amending property tax revisions for senior citizens located in special districts and provide a report for such study.
Relates to providing language access services to individuals relating to the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens or persons with disabilities and senior citizen and disabled homeowners.
Provides that the use tax on heating fuels shall be suspended during winter months for certain low income senior citizens.
Provides a real property tax exemption for property operated as a child day care; allows the local legislative body to adopt such exemption.
Makes technical corrections to a chapter of the laws of 2025 relating to authorizing the Thiells-Roseville Fire District to file an application for exemption from school taxes and real property taxes.
Makes technical corrections to a chapter of the laws of 2025 relating to authorizing the Thiells-Roseville Fire District to file an application for exemption from school taxes and real property taxes.