This bill expands the residential redevelopment inhibited property exemption to all cities, towns, and villages in the state, removing a current restriction that limited it to one specific city. It allows any municipality to adopt local laws designating properties as "redevelopment inhibited" if they are neglected, abandoned, or have conditions (like long vacancy or zoning violations) preventing private redevelopment. Property owners in designated areas can then receive an exemption from taxes on the increased value of their property after redevelopment, provided they own a one- to four-unit residence, maintain owner-occupancy, and file annual residency affidavits. The exemption covers only the incremental tax increase from redevelopment, not the base property value, and requires compliance with building and zoning codes.
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.
This bill authorizes the village of Baldwinsville to impose a 5% tax on the daily rental rate for rooms in hotels, motels, bed-and-breakfasts, and similar lodging facilities. It directly affects businesses operating these accommodations within the village, requiring them to collect and remit the tax to village officials. The tax revenue must be deposited into the village's general fund for any lawful use, and the bill excludes government entities, non-profit organizations, and guests staying for 90+ consecutive days. The tax cannot exceed 5% of the room's daily rate and follows standard collection procedures for local taxes.
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 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.
Extends provisions allowing the county of Fulton to impose a county recording tax on obligation secured by a mortgage on real property to November 30, 2027.
Extends the authorization granted to the county of Clinton to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.
Extends the authorization granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.
