This bill extends Herkimer County's existing authority to collect a recording tax on mortgage-related property documents, changing the expiration date from December 1, 2025, to December 1, 2027. It directly affects property owners in Herkimer County who obtain mortgages, as the tax applies to mortgage recordings. The key provision updates the expiration date in existing law without altering the tax rate or scope. The bill passed both legislative chambers and was signed into law on August 7, 2025.
This bill extends the existing occupancy tax authorization in the village of Skaneateles, which allows the village to collect taxes on short-term rentals (like hotels or vacation homes). It directly affects Skaneateles residents and businesses operating in the village by maintaining this tax structure. The key change is updating the expiration date from December 31, 2025, to December 31, 2027, under the same provisions established in 2023. The bill does not create new taxes or alter the tax rate, only prolongs the current authorization.
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.
This bill extends the expiration dates for specific provisions in New York's 2009 law that removed special powers granted to the Society for the Prevention of Cruelty to Children (SPCC) under family court and social services law. It amends the 2009 law to delay the automatic repeal of sections related to these power removals until August 11, 2027 (for two sections) and December 31, 2017 (for another section, which has already expired). The key mechanism is updating the sunset dates in the original law, ensuring the removal of the SPCC's special powers remains in effect longer. The bill directly affects how the SPCC operates within New York's child welfare system by maintaining the loss of those specific legal authorities.
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.
Extends the authorization of the county of Genesee to impose a county recording tax on obligation secured by a mortgage on real property until November 1, 2027.
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.
This bill authorizes Jefferson County to add a 1% sales tax on top of its existing 3% sales tax rate. It directly affects residents and businesses in Jefferson County by increasing the total sales tax rate for purchases made within the county. The additional tax will be in effect from December 1, 2025, through November 30, 2027. The bill amends existing tax law to extend this authorization period beyond the previous 2025 expiration date.
