Title 11: Taxation and Finance

Cancellation of taxes and assessments in Queens county.

Short title.

Definitions.

Establishment of surcharge for wireless communications devices.

Collection of surcharge.

Liability for surcharge.

Systems revenues; adjustment of surcharge.

Board of estimate; power to cancel taxes, assessments and water rents.

Surcharge on wireless communications service.

Surcharge on the retail sale of each prepaid wireless communications service.

Powers of board of estimate to cancel taxes, water rents and assessments.

Cancellation of assessments, water and sewer rents on real property acquired by tax enforcement foreclosure proceedings.

Real property tax surcharge on absentee landlords.

Real property tax rebate for certain residential property.

Rebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve.

Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve.

Rebate for owners of certain real property.

Definitions.

Imposition of tax.

Suspension of tax for the tax year beginning in 2022.

Exemptions.

Records to be kept.

Returns.

Payment of tax.

Determination of tax.

Refunds.

Remedies exclusive.

Discrimination in tax exempt projects.

Reserves.

Proceedings to recover tax.

General powers of the commissioner.

Administration of oaths and compelling testimony.

Interest and penalties.

Returns to be secret.

Notices and limitations of time.

Construction and enforcement.

Exemption and tax abatement in regard to improvements of substandard dwellings.

Reextension of exemption and tax abatement in regard to improvements of substandard dwellings.

Partial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve in a city having a population of one million or more.

Tax abatement for alterations and improvements to certain multiple dwellings.

Tax exemption and abatement for rehabilitated buildings.

Area eligibility limitations on benefits pursuant to section four hundred twenty-one-a of the real property tax law.

Site eligibility limitations on benefits pursuant to section four hundred twenty-one-a of the real property tax law.

b Limitations on benefits pursuant to section four hundred twenty-one-a of the real property tax law.*

a Boundary review commission.

§ 11-245.1-a

§ 11-245.1-b

ENERGY STAR appliances.

§ 11-245.11

Exemption for real property of certain water-works corporations.

Exemption for persons sixty-five years of age or over.

Exemption for persons with disabilities.

Exemption for veterans.

Exemption for veterans; taxes for school purposes exempted.

Alternative exemption for veterans.

Alternative exemption for veterans; maximum exemptions allowable.

Alternative exemption for veterans; gold star parent.

Alternative exemption for veterans; school district taxation exempted.

Notice of residential property tax exemptions.

Alternative exemption for veterans; transfer of title.

Taxation of property of nonprofit organizations, pharmaceutical societies and dental societies.

[Information provided to property owner.]

Definitions.

Industrial and commercial incentive board.

Functions, powers and duties of the board; annual designation of exemption areas and restricted commercial uses.

Real property tax exemption.

Definitions.

Imposition of tax.

Records to be kept.

Returns.

Payment of tax.

Determination of tax.

Refunds.

Reserves.

Remedies exclusive.

Applications for certificates of eligibility.

Proceedings to recover tax.

General powers of the commissioner of finance.

Administration of oaths and compelling testimony.

Reference to tax.

Registration.

Interest and penalties.

Returns to be secret.

Notices and limitations of time.

Construction and enforcement.

Tourism and convention fund.

Approval of tax exemption.

Continuation of tax exemption; termination of tax exemption.

Extension of time for completion.

Prior certificates of eligibility.

Definitions.

Real property tax exemption; deferral of tax payments.

Temporary commercial incentive area boundary commission; classes of area; excluded areas.

Eligibility for benefits.

Application for certificate of eligibility.

Imposition of tax.

Payment and payment over of taxes.

Manner of administration and collection.

Tax additional.

Reporting requirement; termination of benefits.