Authorizes municipalities located outside the city of New York to impose a tax on high-value non-primary residences having a five-year average market value threshold as set by the municipality between 2.5 and 5 million dollars or more; provides for authorized rates of taxation, administration and enforcement, and revenue distribution.
Same As
Authorizes municipalities located outside the city of New York to impose a tax on high-value non-primary residences having a five-year average market value threshold as set by the municipality between 2.5 and 5 million dollars or more; provides for authorized rates of taxation, administration and enforcement, and revenue distribution.
Requires that the tax imposed upon the conveyance of any real property that is located in more than one municipality to be allocated between or among the municipalities in proportions to the assessed value of the property located in each municipality.
Requires that the tax imposed upon the conveyance of any real property that is located in more than one municipality to be allocated between or among the municipalities in proportions to the assessed value of the property located in each municipality.
Enacts the "fair share act"; authorizes cities imposing city personal income taxes to adopt and amend local laws imposing an additional tax of two percent on the annual city taxable income of city residents, estates and trusts reporting any return in excess of one million dollars.
Enacts the "fair share act"; authorizes cities imposing city personal income taxes to adopt and amend local laws imposing an additional tax of two percent on the annual city taxable income of city residents, estates and trusts reporting any return in excess of one million dollars.
Authorizes municipalities in the county of Orange to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law.
Increases taxes imposed on alcoholic beverages; authorizes twenty percent of tax revenues to be allocated to the New York state drug treatment and public education fund.
Authorizes cities and towns, except a city with a population of one million or more, to establish community housing funds; authorizes such cities and towns to impose a real estate transfer tax with revenues to be deposited in such funds; makes related provisions.
Proposes constitutional amendment authorizing municipalities to provide partial property tax exemption of up to 15 percent of assessed value for primary residence of certain volunteer first responders.