Budget & Taxes

in committee · New York · Assembly Jan 7, 2026

A 3864: Relates to a real property tax exemption for property owned by active duty service members

Provides a real property tax exemption for property owned by active duty service members of the armed forces of the United States in taxing jurisdictions which elect to provide a veterans exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides real property tax exemption for military, reducing tax burden. Aligns with tax relief indicator for Budget & Taxes policy.95% confidence

Sub-Topics Property Tax Tax Incentives

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died · New York · Assembly Jun 4, 2026

A 5577: Authorizes an occupancy tax in the county of Herkimer

Herkimer County in New York can now impose a 5% tax on short-term hotel and motel stays. This applies to most lodging businesses (including motels, bed-and-breakfasts, and similar facilities), but excludes government properties, non-profit organizations, and guests staying 90+ consecutive days. Hotels and motels would collect the tax from guests and remit it to the county, with all revenue funding the county's general fund for any lawful purpose. The law outlines collection procedures, refund processes, and specific exemptions to prevent double taxation.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes 5% occupancy tax on hotels, revenue funds county general fund - directly increases tax revenue for fiscal management and budget allocation.95% confidence

Sub-Topics State Budget

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in committee · New York · Senate Mar 6, 2025

S 6211: Relates to tax abatements for building owners in a city having a population of one million or more who complete exterior repairs

This bill, S 6211 (the "RESTORE Act"), offers property tax abatements to building owners in New York City (population over 1 million) who complete required facade repairs and remove associated scaffolding/sidewalk sheds within specific timeframes. Owners who finish repairs and remove scaffolding within three months receive a 50% tax abatement on repair costs or property taxes (whichever is lower), with the abatement decreasing to 5% if completed within 12 months. Building owners who fail to complete repairs and remove scaffolding within 18 months face penalties of 10% plus 2% per additional month (capped at 25% of property taxes). The program applies to repairs mandated under NYC's 1998 facade safety law, aiming to reduce prolonged sidewalk obstructions while easing financial burdens on owners.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax abatements (reducing tax burden) for NYC building owners completing facade repairs, directly addressing tax policy as a fiscal incentive.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 9216: Authorizes a tax credit for qualified diaper changing station restroom expenses

This bill creates a tax credit for small businesses that install diaper changing stations and related restroom facilities. Eligible businesses (with under $5 million in annual revenue or fewer than 100 full-time employees) can claim a 70% credit for qualifying expenses, up to $10,000 total over three years. Qualifying expenses include installing free-access diaper changing stations, diaper dispensers (which may charge for products), or renovating restrooms to meet a "family bathroom" standard requiring gender-inclusive access to these facilities. The credit applies to business restrooms, not employee-only spaces, and unused credit can be carried forward for up to five years.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credit (70% for qualifying expenses) for small businesses, providing direct tax relief and supporting business investment in family facilities without increasing public spending.95% confidence

Sub-Topics Tax Credits

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in committee · New York · Senate Jan 7, 2026

S 4489: Creates an excise tax on the collection of consumer data by commercial data collectors

S 4489 imposes a monthly tax on commercial data collectors that gather consumer data from more than one million New York residents each month. The tax rate increases based on the number of New York consumers affected, starting at $0 for under 1 million, then tiering up to $2.25 million plus 50 cents per consumer for collections exceeding 10 million. It directly affects large for-profit data brokers (not small businesses or those collecting only basic contact info like email or phone numbers), requiring them to pay based on their scale of New York consumer data collection. The tax applies regardless of how the data is collected (electronically or otherwise) and includes specific rules for counting consumers and handling multi-entity ownership.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new excise tax on large data collectors to generate state revenue, directly contributing to budget funding through tiered tax structure.95% confidence ✓ TechnologySupports TechnologyBill imposes tax on large data brokers collecting consumer data, directly regulating data collection practices to strengthen privacy protections for New York residents.95% confidence

Sub-Topics Sales Tax Consumer Data Protection Data Privacy

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passed · New York · Senate Jun 2, 2026

S 2321: Relates to authorizing the city of Albany to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy

This bill allows the city of Albany to add unpaid housing, building, and fire code violation penalties, costs, and fines to its annual property tax levy. It applies only to properties where violations have been legally adjudicated, remain unpaid for one year, and total at least 5% of the property's tax value. The city must notify owners, offer redemption options before foreclosure, and provide tenant assistance programs for renters in affected properties. Crucially, it excludes owner-occupied primary residences and requires the city to develop tenant relocation support before tax foreclosure. The policy changes how Albany collects unpaid housing code debts, treating them like property taxes for collection purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables cities to collect unpaid fines via tax levies, promoting fiscal responsibility in revenue collection without new taxes or defunding.90% confidence

Sub-Topics Property Tax

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vetoed · New York · Assembly Dec 19, 2025

A 2177: Removes emergency medical services from the limit on real property tax levies by local governments

This bill (A 2177) removes the cost of emergency medical services (EMS) from the property tax levy limit that local governments (like cities and towns) must follow. It directly affects municipalities that fund EMS services, allowing them to cover these costs without triggering the tax cap. The key change adds a specific exemption in law, so EMS expenditures no longer count toward the maximum tax levy allowed under current rules. This provides local governments with more budget flexibility for essential emergency response services.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts EMS costs from tax levy cap, increasing budget flexibility for essential public services without raising taxes.90% confidence ✓ HealthcareSupports HealthcareExempts EMS costs from tax limits, enabling stable local funding for emergency medical services, directly supporting healthcare delivery.90% confidence

Sub-Topics Property Tax

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in committee · New York · Assembly Jan 7, 2026

A 7294: Makes seed purchased to grow food for personal consumption exempt from sales and use taxes

This bill exempts seeds purchased for growing food from sales and use taxes when used for personal or family consumption. It directly affects home gardeners who buy seeds to grow their own food, not commercial sellers or resellers. The key provision states that the tax exemption applies only to seeds cultivated for direct human consumption by the purchaser, excluding any seeds later resold. The law would take effect January 1st following its enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts seeds for home gardening from sales tax, providing targeted tax relief for personal food production without broad fiscal impact.95% confidence

Sub-Topics Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 274: Increases the tax imposed on the sale of certain tobacco products and the retail sale of vapor products

Increases the tax imposed on the sale of certain tobacco products from 75% to 129% and increases the tax imposed on the retail sale of vapor products from 20% to 48%; makes conforming changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly increases tobacco/vapor product tax rates (75%→129%, 20%→48%), directly impacting state tax revenue structure and fiscal management.95% confidence

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in committee · New York · Senate Jun 12, 2025

S 4073: Authorizes the town of Dickinson to establish hotel and motel taxes within such town

This bill (S 4073) authorizes the town of Dickinson, New York, to impose a local tax of up to 3% on hotel and motel room rentals within its boundaries. The tax would apply to short-term stays (not permanent residents), with revenue collected by the town’s chief fiscal officer and deposited into the town’s general fund for any lawful purpose. Exemptions include government entities, qualifying non-profits, and guests staying 30+ consecutive days. The bill provides mechanisms for tax collection, reporting, and dispute resolution but does not mandate the tax - Dickinson must adopt local laws to implement it.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes local hotel tax revenue for town general fund, directly enabling new tax-based budgetary funding source per bill text.95% confidence

Sub-Topics State Budget

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