This bill authorizes the cities of Utica and Rome to impose an occupancy tax of up to 3% on hotel, motel, and bed-and-breakfast stays. It directly affects hotels, motels, and similar lodging facilities in these cities, while exempting permanent residents (staying 90+ days), government entities, and qualifying non-profits. The tax applies to the daily rental rate, with revenue collected by city officials and deposited into the general fund for municipal services. The law specifies collection procedures, refund processes, and limits local tax authority to two-year periods.
This bill authorizes the town of Dickinson to impose a 3% tax on hotel and motel room rentals within its boundaries. It allows property owners to collect the tax from guests (included in the room rate) and remit it to the town, with exemptions for government entities, non-profits, and guests staying 30+ consecutive days. Revenue from the tax must be deposited into Dickinson’s general fund for any lawful town use. The tax applies to standard hotel/motel stays but excludes certain organizations and long-term residents.
This bill allows Yeshivas Nachlas Sofrim Inc. to apply for retroactive property tax exemption on its Ramapo, New York property (66 Highview Road) for 2022-2023 tax years. If approved by the town assessor and Ramapo Town Board, the organization can receive refunds for taxes paid on those years, including cancellation of related penalties or interest. The bill authorizes the town to treat the application as if filed on time, correcting past tax rolls. It directly affects only this specific religious institution and its property tax obligations for the 2022-2023 assessment period.
This bill increases Clinton County's tax on hotel and motel stays from 3% to 5% of the daily room rate. It applies to short-term stays (under 30 consecutive days) at hotels, motels, bed-and-breakfasts, and tourist facilities, but exempts guests staying 30+ consecutive days (defined as "permanent residents"). The change directly affects hotels and motels operating in Clinton County by raising revenue from transient guests. The tax rate adjustment is the primary policy change, with no other provisions altering the tax structure or exemptions.
This bill authorizes the village of Croton-on-Hudson to impose a 3% tax on short-term hotel and motel stays (excluding stays of 90+ consecutive days by "permanent residents"). It allows the village to collect the tax from guests via hotel/motel owners, with revenues deposited into the village’s general fund for any lawful purpose. Exemptions include government entities, nonprofits meeting specific criteria, and permanent residents. The tax authority expires two years after enactment.
Establishes the mechanical insulation energy savings program to provide grants for qualified mechanical insulation expenditures to school districts, public hospitals, public housing buildings, and political subdivisions that have completed a qualified audit.
This bill limits how much property tax class percentages can change annually in Haverstraw, Rockland County, for 2025-2026. It restricts any single property tax class from increasing its share of total taxes by more than 1% compared to the previous year, but only if Haverstraw passes a local law approving this cap. If calculations would exceed the 1% limit, the town must adjust class percentages so they still total 100%. The law is now effective after being signed by the governor on August 22, 2025.
This bill extends Chemung County's existing authority to collect an additional 1% sales tax, which was previously set to expire in 2025. The extension allows the county to continue imposing this extra tax on sales and use transactions through November 30, 2027. It directly affects residents and businesses in Chemung County who pay sales tax there. The key mechanism is amending the tax law to update the expiration date from 2025 to 2027, maintaining the current tax rate without creating new revenue.
This bill extends the Village of Woodbury's existing authority to collect a hotel and motel tax for two additional years. It amends the expiration date of the current tax law, which was set to end in 2027, to now expire in 2029. The extension directly affects hotels and motels operating within Woodbury, allowing them to continue paying this local tax without change to the rate or collection process. The bill was passed by both legislative chambers and signed into law on August 7, 2025.
S 3498 extends Tioga County's authority to impose an additional 1% sales and use tax through November 30, 2027. This bill updates the expiration date of an existing tax authorization that has been in place since 2005 (previously set to expire in 2025). The provision directly affects Tioga County residents and businesses by allowing the county to continue collecting this additional tax for local services.