Budget & Taxes

in committee · New York · Senate Jan 7, 2026

S 5465: Authorizes municipalities to adopt a sales tax exemption for clothing and footwear after March first, two thousand twenty-five

Authorizes municipalities to adopt a local law, ordinance or resolution providing for a sales tax exemption for clothing and footwear after March 1, 2025 and no later than August 1, 2025; provides for the repeal of such provisions on January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides temporary sales tax exemption on essential clothing/footwear, offering tax relief to consumers, aligning with support for fiscal relief measures.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 3286: Establishes a tax on certain vacant land in the city of New York

Establishes a tax on certain vacant land in the city of New York; provides exemptions for certain vacant land; establishes a tax credit for certain renovations to certain rent-stabilized properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes new tax on vacant land, directly increasing municipal revenue for budgetary purposes without targeting lower-income groups.95% confidence ✓ HousingSupports HousingTax on vacant land incentivizes development; tax credit for rent-stabilized renovations protects tenant rights and maintains affordable housing stock.85% confidence

Sub-Topics Tax Credits Renters

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in committee · New York · Assembly May 7, 2026

A 3057: Repeals subdivision (jj) of section 1115 of the tax law and subdivision 13 of section 1118 of the tax law relating to sales and compensating use taxes imposed with respect to vessels

This bill repeals specific tax provisions related to vessels (like boats) that were added to New York's tax law in 2015. It removes two subdivisions: one in section 1115 (affecting sales taxes on vessels) and another in section 1118 (affecting compensating use taxes on vessels). The repeal eliminates these specific tax rules, meaning vessel sellers and owners will no longer be subject to these particular tax requirements. The change takes effect on June 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals vessel tax provisions, eliminating sales/use tax requirements for vessels, providing tax relief per tax law changes.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 3284: Establishes a tax on certain vacant residential properties in the city of New York

This bill would require New York City property owners to pay a tax on residential properties left vacant for 180+ days. The tax starts at 1.5% of the property's value for the first two years of vacancy, rising to 3% after two years. It includes exemptions for new constructions (built within a year), properties of recently deceased owners, homes undergoing permitted renovations, and properties where occupants moved to care facilities. Property owners must provide documentation like utility bills or leases to claim exemptions, and revenue would fund tax credits for non-vacant properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on vacant properties to generate revenue, directly increasing government tax income and budget resources.95% confidence ✓ HousingSupports HousingTax on vacant properties incentivizes occupancy, increasing housing supply and affordability in NYC by discouraging long-term vacancies.95% confidence

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in committee · New York · Senate May 28, 2025

S 3856: Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; and repeals certain provisions of the tax law relating thereto

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill repeals tax exemption for aircraft, closing a loophole and increasing tax revenue, aligning with closing tax loopholes under budget/tax support.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 8806: Relates to a rebate against real property taxes for certain owners of real property in the city of New York

Relates to a rebate against real property taxes for certain owners of real property in the city of New York for the fiscal year commencing July 1, 2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax rebate reducing real property tax burden for certain NYC owners, aligning with tax relief support indicators.90% confidence

Sub-Topics Property Tax

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in committee · New York · Senate Jan 7, 2026

S 7753: Relates to establishing the New York state federal relations office; appropriation

Bill S 7753 proposes establishing a New York state federal relations office in Washington, D.C. This office would operate within the executive department to improve coordination and collaboration between New York state and federal elected officials. Its functions include advocating for federal resources, identifying key issues affecting New York residents, and enhancing the state's influence in federal policymaking. The bill appropriates $300,000 to fund the creation and operation of this new office.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates $300,000 for a new state office, directly allocating state budget funds to establish this entity.95% confidence

Sub-Topics Appropriations

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passed · New York · Senate Jun 3, 2026

S 6019: Relates to the volunteer firefighters' and ambulance workers' credit; repealer

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals restriction preventing volunteer firefighters/ambulance workers from receiving income tax credit, providing tax relief for lower-income public service workers.92% confidence

Sub-Topics Income Tax Property Tax Tax Credits

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in committee · New York · Assembly Jun 4, 2025

A 6485: Extends the authorization of the county of Chemung to impose an additional one percent of sales and compensating use taxes

This bill extends Chemung County's authority to impose an additional 1% sales tax (on top of existing rates) through November 30, 2027. It directly affects residents and businesses in Chemung County who pay sales tax, as the county can continue collecting this additional tax during the extended period. The key change updates the expiration date in tax law from 2025 to 2027, maintaining the existing 1% rate without altering tax rates or eligibility. The bill does not create new taxes but prolongs an existing authorization.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends Chemung County's existing 1% sales tax authority through 2027, maintaining current tax collection without rate changes. Directly supports county fiscal management by preserving revenue stream.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jun 17, 2025

A 8776: Authorizes an occupancy tax in the town of Cheektowaga

This bill authorizes the town of Cheektowaga (Erie County) to impose a 3% occupancy tax on short-term lodging in hotels, motels, inns, and similar accommodations. It directly affects hotels and motels renting rooms for less than 30 consecutive days, requiring them to collect the tax from guests and remit it to the town. Key provisions include exempting permanent residents (occupying rooms 30+ days), government entities, and qualifying non-profits, with revenues funding the town's general fund. The tax must be collected monthly, and disputes can be reviewed through court proceedings under specific legal procedures.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes 3% occupancy tax on short-term lodging to fund town general fund, directly increasing municipal revenue for public services.95% confidence

Sub-Topics State Budget

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