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 authorizes the village of Chester to impose a 5% tax on short-term hotel and motel stays (including bed-and-breakfasts), effective immediately for a two-year period. It excludes permanent residents (those staying 90+ consecutive days) and requires the tax to be collected by property owners, with revenues deposited into Chester’s general fund for any lawful use. The tax expires automatically after two years, with specific collection rules and refund procedures outlined in the bill. It directly affects visitors staying in Chester lodging facilities for less than 90 days.
This bill authorizes the town of Montgomery to impose a 5% tax on hotel and motel room rentals for temporary stays (excluding permanent residents staying 90+ days and exempt entities like government bodies or qualifying nonprofits). Hotels would collect the tax from guests and remit it to Montgomery, with revenues deposited into the town’s general fund for any lawful use. The tax expires automatically two years after enactment, as specified in Section 2 of the bill. It directly affects short-term visitors and hotel operators within Montgomery.
Authorizes the town of Fishkill to adopt a local law to impose a hotel/motel occupancy tax for hotels not located in the village of Fishkill; authorizes the village of Fishkill to adopt local laws to impose a hotel/motel occupancy tax in such village; provides for the repeal of such provisions upon expiration thereof.
This bill authorizes the town of Dickinson to impose a 3% tax on hotel and motel room rentals within its boundaries. It allows property owners to collect the tax from guests (included in the room rate) and remit it to the town, with exemptions for government entities, non-profits, and guests staying 30+ consecutive days. Revenue from the tax must be deposited into Dickinson’s general fund for any lawful town use. The tax applies to standard hotel/motel stays but excludes certain organizations and long-term residents.
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.
S 8269 authorizes the Town of Cheektowaga (Erie County) to impose a 3% occupancy tax on hotel, motel, and similar lodging rentals. This tax applies to short-term room rentals (not exceeding 30 consecutive days) for guests staying in accommodations like hotels, motels, or boarding houses, but excludes permanent residents, government entities, and qualifying nonprofits. The town’s chief fiscal officer will collect the tax, which must be paid by guests to the property owner, and revenues will fund the town’s general operations. The bill specifies collection methods, review procedures for disputes, and a two-year renewal limit for the local tax law.
This bill authorizes the town of Patterson, New York, to impose a 5% tax on transient hotel and motel stays (including bed-and-breakfasts and tourist facilities), excluding guests staying 90+ consecutive days or certain exempt entities like government agencies and non-profits. Hotels and motels must collect the tax from guests and remit it to Patterson’s treasury, with revenues funding general town expenses. The tax authority expires after two years unless renewed. It does not apply to permanent residents or specific exempt organizations as defined in the law.
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 Chemung County's existing authority to collect an additional 1% sales tax, which was previously set to expire in 2025. The extension allows the county to continue imposing this extra tax on sales and use transactions through November 30, 2027. It directly affects residents and businesses in Chemung County who pay sales tax there. The key mechanism is amending the tax law to update the expiration date from 2025 to 2027, maintaining the current tax rate without creating new revenue.