Authorizes municipalities to offer a real property tax exemption for active military service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.
Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousand twenty-seven.
This bill (S 7967) adds the Island Park Public Library to the list of public libraries eligible to receive financing for projects through the state's dormitory authority. It directly affects the Island Park Public Library by allowing it to access state funding for library construction or improvements previously available only to other designated libraries. The key mechanism is a simple amendment to an existing law, expanding eligibility to include this specific library without changing the program's structure or requirements.
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.
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.
S 3498 extends Tioga County's authority to impose an additional 1% sales and use tax through November 30, 2027. This bill updates the expiration date of an existing tax authorization that has been in place since 2005 (previously set to expire in 2025). The provision directly affects Tioga County residents and businesses by allowing the county to continue collecting this additional tax for local services.
This bill extends the Village of Medina's existing authority to impose an occupancy tax on short-term rentals (like hotels or vacation homes) through December 31, 2027, instead of expiring in 2025. It directly affects Medina residents, businesses operating short-term rentals, and visitors staying in those properties. The key change modifies the expiration date in the existing tax law to provide continued authority for two additional years. The bill was signed into law as Chapter 314 on August 7, 2025, making the extension effective immediately.
Extends provisions allowing the county of Fulton to impose a county recording tax on obligation secured by a mortgage on real property to November 30, 2027.
Extends the authorization granted to the county of Clinton to impose an additional one percent of sales and compensating use taxes until November 30th, 2027.
This bill extends Greene County's authorization to impose an additional 1% sales and use tax (on top of the existing 3% rate) through November 30, 2027. It directly affects residents and businesses in Greene County who pay sales taxes on goods and services. The key change updates the expiration date from 2025 to 2027 in the tax law, maintaining the same tax rate and scope. The bill does not alter the tax rate or create new tax categories - only extends the current authorization period. The bill was signed into law on August 7, 2025 (Chapter 285).
