This bill extends Monroe County's existing authority to impose an additional 1% sales and compensating use tax (on top of the current 3% rate) until November 30, 2027. The revenue from this tax will be distributed as follows: 5% to school districts outside Rochester, 3% to towns, 1.25% to villages, and 93.75% to the city of Rochester and Monroe County (with the county portion funding county operations). Distribution formulas are based on school enrollment for districts and population ratios for towns and villages, as defined in existing tax law. The extension covers the period from December 1, 2025, through November 30, 2027.
Extends the authority of Oneida county to impose additional rates of sales and compensating use taxes and to allocate and distribute a portion of net collections from such additional rates.
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.
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.
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 the expiration date of Harrison Village's occupancy tax from September 1, 2025, to September 1, 2027. It directly affects hotels, motels, and short-term rental businesses in Harrison Village, which collect this tax on guest stays. The key change modifies the tax law's sunset provision to maintain the tax's current structure for two additional years. The bill does not alter the tax rate or scope, only its effective duration. This extension was signed into law on August 7, 2025.
This bill extends Herkimer County's authorization to impose an additional 1% sales and use tax (beyond existing rates) through November 30, 2027. It directly affects residents and businesses in Herkimer County, who will continue to pay this tax during the extended period. The bill specifies that all net tax revenue must first fund county correctional facility construction, with any remaining funds deposited into the county's general fund. This change modifies existing tax law to update the expiration date and clarify fund usage requirements.
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.
