This bill allows Niagara County to continue collecting an additional 1% sales tax on top of its existing 3% rate through November 2027. It directly affects residents and businesses in Niagara County who pay sales tax on goods and services. The law extends a temporary tax authority that was previously authorized through 2025, now updated to cover the period March 2023 through November 2027. The change is procedural, modifying a tax law provision without altering the tax rate or creating new revenue requirements.
Extends the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes from November 30, 2025 until November 30, 2027.
Extends the authority of the county of Nassau to impose hotel and motel taxes; extends the expiration of certain provisions relating to a surcharge on tickets to places of entertainment in such county, a charge for copying and searching for police accident reports, and receipt of service charges by the Nassau county traffic and parking violations agency; extends the authority of Nassau County to impose additional sales and compensating use taxes and local government assistance programs in Nassau County.
S 6046 extends Steuben County's authorization to collect an additional 1% sales and use tax until November 30, 2027. This tax applies to all purchases within Steuben County, directly affecting residents and businesses that pay the tax. The bill specifies that revenue from this tax must be distributed annually to the cities of Hornell and Corning, plus towns and villages across the county, based on each area's property value relative to the total. The extension ensures existing tax revenue-sharing agreements with local governments remain in place through the 2027 deadline.
This bill (S 7525) extends Albany County's existing authority to charge a recording tax on mortgage-related documents for real property. It updates the expiration date of this tax authorization from December 2025 to December 2027, meaning the tax will continue to apply to mortgage filings in Albany County through that new date. The bill directly affects homeowners and lenders who file mortgage documents in Albany County, as they will continue to pay this recording fee. The change is purely procedural, maintaining the current tax structure without altering the tax rate or scope.
This bill extends Sullivan County's authority to collect two temporary tax rate increases. It authorizes an additional 0.5% tax rate (on top of existing rates) for the period June 2023 through November 2025, and another 0.5% tax rate for June 2027 through November 2027. These extensions apply specifically to Sullivan County residents and businesses subject to local taxes. The bill does not create new taxes but extends existing authorization periods for these specific rate increases.
S 6267 extends Delaware County's authority to impose an additional 1% sales and use tax, which currently applies on top of the existing 3% rate. This extension applies to Delaware County residents and businesses paying sales tax within the county, covering the period from September 1, 2022, through November 30, 2027. The bill modifies existing tax law to authorize the county to maintain this tax rate during the extended period without requiring new legislative approval. The measure directly affects local tax collection in Delaware County but does not change tax rates for other jurisdictions.
Extends the one percent increased county sales tax for Putnam county for two years; requires one-ninth of such one percent increase in sales tax be allocated to towns and villages in such county.
This bill extends Chenango County's local sales tax rate, which adds one percent to the standard three percent sales tax, through November 2027. It directly affects residents and businesses in Chenango County by maintaining this additional tax rate for the extended period. The key provision amends the Tax Law to authorize the county to continue this specific tax rate from September 2022 through November 2027. The bill was signed into law on August 7, 2025, making this extension effective immediately.
This bill extends Orleans County's authority to impose an additional 1% sales tax on top of the existing 3% rate, now authorized through November 30, 2027 (previously set to expire in 2025). It directly affects residents and businesses in Orleans County, where this local tax is collected. The key provision amends a tax law section to adjust the expiration date of the county's existing tax authority. The bill was signed into law on August 7, 2025 (Chapter 219), making the extension effective immediately.
