This bill sets a 5% maximum annual increase for property tax base proportions in cities for fiscal year 2026. It directly affects cities calculating property taxes, requiring their local legislative bodies to set the exact increase (up to 5%) by December 1, 2025. If cities issued tax bills before the law took effect, they must revise those bills and reissue them with updated rates, but taxpayers remain responsible for payments due before the revision. The bill ensures cities can adjust tax calculations within this cap while maintaining prior payment obligations for existing bills.
This bill allows Yeshivas Nachlas Sofrim Inc. to apply for retroactive property tax exemption on its Ramapo, New York property (66 Highview Road) for 2022-2023 tax years. If approved by the town assessor and Ramapo Town Board, the organization can receive refunds for taxes paid on those years, including cancellation of related penalties or interest. The bill authorizes the town to treat the application as if filed on time, correcting past tax rolls. It directly affects only this specific religious institution and its property tax obligations for the 2022-2023 assessment period.
This bill limits how much property tax class percentages can change annually in Haverstraw, Rockland County, for 2025-2026. It restricts any single property tax class from increasing its share of total taxes by more than 1% compared to the previous year, but only if Haverstraw passes a local law approving this cap. If calculations would exceed the 1% limit, the town must adjust class percentages so they still total 100%. The law is now effective after being signed by the governor on August 22, 2025.
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.
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.
This bill (A 7375) extends New Rochelle's authority to impose an additional 1% sales and use tax until December 31, 2027. It directly affects New Rochelle residents and businesses by allowing the city to continue collecting this specific tax, which is in addition to the existing 3% local sales tax. The key change modifies the expiration date in state tax law from 2025 to 2027, maintaining the same tax rate and structure. The bill was passed by both legislative chambers in May 2025 and signed into law by the governor in August 2025.
This bill extends Port Chester's existing occupancy tax, which applies to hotels and short-term rentals, until December 31, 2027. It directly affects businesses in Port Chester that collect this tax from guests. The bill amends the tax law to change the expiration date from 2025 to 2027, keeping the current tax structure in place. The extension does not alter the tax rate or add new requirements.
Relates to Warren county no longer providing community colleges funding with excess funds from the collection of mortgage recording taxes as such money is allocated to the CDTA; extends the effectiveness of provisions relating to an additional Warren county mortgage recording tax to December 1, 2027.
This bill extends Cortland County's authorization to collect an additional 1% sales tax, which currently runs from 1992 through November 2025. The extension changes the end date to November 30, 2027, allowing the county to continue this tax for two more years. The tax applies to all sales within Cortland County, directly affecting residents and businesses that purchase goods there. The change modifies an existing tax law provision without altering the tax rate or scope.
This bill extends Ulster County's authority to collect an additional 1% sales tax (on top of the existing 3% rate) for two more years, through November 30, 2027. It directly affects Ulster County residents and businesses that pay sales tax within the county. The key provision updates the tax law to automatically extend the existing tax authority period, ensuring the county can continue collecting this supplemental tax without needing new legislation. The extension maintains the current tax rate structure and allocation of revenue under the county's existing agreement with the city of Kingston.