This bill extends the expiration date of North Castle's existing occupancy tax from 2025 to 2027. It directly affects the town of North Castle, which collects the tax from short-term rentals and hotels, and the property owners/hotels paying the tax. The key mechanism is amending Section 2 of the 2016 law to change the tax's expiration date from September 1, 2025, to September 1, 2027. The bill does not create new taxes or alter tax rates, only extends the current tax's operational period. It was signed into law as Chapter 227 on August 7, 2025.
This bill extends Wayne County's existing 1% additional sales tax (on top of the standard 3% rate) through 2027. It directly affects residents and businesses in Wayne County who pay sales tax on goods and services. The key provision modifies tax law to extend the tax period from December 1, 2025, to November 30, 2027. The bill was signed into law as Chapter 253 on August 7, 2025.
This bill extends Albany County's authority to impose an additional 1% sales and use tax (on top of its existing 3% rate) until November 30, 2027. It directly affects residents and businesses in Albany County who pay this tax, as well as local governments that receive tax revenue distributions. The key provision requires the county to distribute the additional tax revenue quarterly to cities and unincorporated areas in the same proportion as its current 3% tax revenue, and to towns/villages in the same manner as the existing tax. The bill also specifies that if any city in the county exercises its separate tax authority, the county does not need to distribute the additional tax revenue during that period. This is a straightforward extension of an existing local tax authorization with clear revenue distribution rules.
Bill A8568 limits annual increases in property tax base proportions for Nassau and Suffolk counties. For Nassau County, local approval is required to cap annual increases at 1% per year; Suffolk County gets a 2% cap for most years but a 1% cap specifically for the 2025-2026 tax year. If calculations would exceed these limits, local governments must adjust other tax classes to ensure total base proportions equal 100%. The law applies to tax levies based on the 2025 assessment rolls in these counties.
This bill extends Suffolk County's authority to impose an additional 1% sales and compensating use tax on top of its existing 3% rate, effective from June 2021 through November 2027. It directly affects residents and businesses in Suffolk County that pay sales tax, as the additional revenue will fund county services. The bill mandates that at least 1/8 (12.5%) and no more than 3/8 (37.5%) of the net collections from this tax must be allocated to public safety, with the remainder deposited into the county's general fund.
This bill extends an existing property tax rule in Clarkstown, Rockland County, for one additional year. It limits how much the tax rate for specific property classes can change annually - capping increases at 1% compared to the previous year's rate. The rule applies to Clarkstown's tax assessments for the 2024-2025 and 2025-2026 tax years, continuing a policy already in place since 2017. This affects Clarkstown property owners whose tax classifications are adjusted under this cap. The change is procedural, maintaining current tax assessment limits without altering broader tax policy.
This bill extends Westchester County's existing 1% additional sales and use tax, which is in addition to New York State's 4% rate, until November 30, 2027. It directly affects residents and businesses in Westchester County who pay sales tax on goods and services. The extension modifies existing tax law to update the expiration date from 2025 to 2027, maintaining the current tax structure without changing the rate or revenue allocation mechanisms.
This bill extends the existing authority of Cold Spring Village to collect a hotel and motel tax, allowing the village to continue this tax until July 21, 2027. It modifies a 2022 law (Chapter 433) by replacing a temporary "3 years after enactment" expiration with a specific end date. The change directly affects Cold Spring businesses operating hotels or motels and the village's ability to fund local services through this revenue source. The bill does not create a new tax but extends the current one's validity period. (Signed into law July 21, 2025, as Chapter 185.)
Extends the authorization of the town of Mount Pleasant to adopt a local law to impose a hotel/motel occupancy tax for hotels not located in a village to September 1, 2027.
Enacts the "City of Dunkirk Revenue Anticipation Note Refinancing Act" to authorize a loan to be made from the state to the city of Dunkirk (Part A); makes an appropriation therefor (Part B).
