New York 2025-2026 Regular Session

New York Assembly Bill A05244

Introduced
2/12/25  
Refer
2/12/25  
Report Pass
4/1/25  
Refer
4/1/25  
Report Pass
4/1/25  
Engrossed
4/2/25  
Refer
4/2/25  
Engrossed
5/27/25  
Enrolled
8/4/25  
Chaptered
8/7/25  

Caption

Extends the effectiveness of an occupancy tax in the town of DeWitt to September 1, 2027.

Summary

A05244 extends the sunset date of a local occupancy tax authorization for the town of DeWitt, New York. The bill amends chapter 296 of the laws of 2023 so that the existing authority to impose the tax will remain in effect until September 1, 2027, rather than expiring on September 1, 2025. The measure is narrowly focused and does not create a new tax or change the tax rate in the bill text provided; it simply keeps the town’s current occupancy tax authority alive for two additional years. Because the underlying law concerns a local hotel or lodging occupancy tax, the practical effect is to preserve a revenue source for the town and maintain the existing tax obligations on short-term lodging, hotels, and similar accommodations in DeWitt.

Impact

The bill amends a prior state law governing a local occupancy tax in the town of DeWitt by changing the expiration date from September 1, 2025 to September 1, 2027. Its legal effect is to extend the town’s authority under state law to continue collecting the occupancy tax without interruption, preserving the current statutory framework rather than altering the tax structure itself. The affected parties are the town government, lodging businesses, and visitors or guests who pay the tax as part of room charges.

Sentiment

The bill appears to have been generally supported, with favorable committee action and passage in both chambers. The Assembly Ways and Means Committee approved it 31-2, the Assembly Rules Committee approved it unanimously, and it passed the Assembly and Senate floor votes by comfortable margins, though not unanimously. Overall, the voting pattern suggests broad acceptance of the local tax extension as a routine municipal revenue measure.

Contention

The main point of contention is likely the general issue of extending a local tax authority, which can draw concern from members who are skeptical of tax burdens or of continuing temporary taxes without broader review. The recorded no votes in committee and on the floor indicate some opposition, but the bill text and available context do not show any dispute over the tax rate, administration, or specific use of the revenue. The measure seems to have been treated as a straightforward extension of existing local authority rather than a controversial policy change.

Companion Bills

NY S04596

Same As Extends the effectiveness of an occupancy tax in the town of DeWitt to September 1, 2027.

Previously Filed As

NY S04596

Extends the effectiveness of an occupancy tax in the town of DeWitt to September 1, 2027.

NY A06200

Extends the effectiveness of the occupancy tax in the village of Harrison until September 1, 2027.

NY S05783

Extends the effectiveness of the occupancy tax in the village of Harrison until September 1, 2027.

NY A08077

Extends provisions relating to the imposition of an occupancy tax on the village of Mount Kisco until September 1, 2027.

NY S07624

Extends provisions relating to the imposition of an occupancy tax on the village of Mount Kisco until September 1, 2027.

NY S06713

Extends the effectiveness of the occupancy tax in the town of North Castle to 2027.

NY A07374

Extends the effectiveness of the occupancy tax in the town of North Castle to 2027.

NY S08181

Extends the effectiveness of the September 11th worker protection task force act.

NY A08417

Extends the effectiveness of the September 11th worker protection task force act.

NY S08321

Extends the authorization to have an occupancy tax in the town of Putnam Valley, in the county of Putnam.

Similar Bills

No similar bills found.