New York 2025-2026 Regular Session

New York Assembly Bill A05451

Introduced
2/14/25  
Refer
2/14/25  
Report Pass
6/16/25  
Refer
6/16/25  

Caption

Extends the authority of the village of Highland Falls to impose an occupancy tax.

Summary

Bill A05451 seeks to amend the existing law regarding the occupancy tax in the village of Highland Falls, New York. Specifically, it extends the authority of the village to impose this tax, which is a fee charged to guests staying in local accommodations. The bill proposes to change the expiration date of the occupancy tax from December 31, 2025, to December 31, 2027, effectively allowing the village to continue collecting this revenue for an additional two years.

Impact

The passage of this bill will have a direct impact on the local tax structure of Highland Falls, enabling the village to maintain its occupancy tax beyond the previously established deadline. This extension is expected to provide continued funding for local services and infrastructure, which may be reliant on the revenue generated from this tax. The bill reinforces the village's autonomy in managing its fiscal policies and responding to local economic needs.

Sentiment

The sentiment surrounding Bill A05451 appears to be overwhelmingly positive, as indicated by the unanimous support in the Assembly Rules Committee and the Assembly Ways and Means Committee, where both committees voted in favor of the bill. This suggests that there is a consensus among lawmakers regarding the importance of the occupancy tax for the village's financial health.

Contention

There are no notable points of contention regarding Bill A05451 as it has received unanimous support in committee votes. However, potential concerns could arise from local residents or business owners regarding the impact of the occupancy tax on tourism and local businesses, although these have not been explicitly mentioned in the discussions or voting history.

Companion Bills

NY S04053

Same As Extends the authority of the village of Highland Falls to impose an occupancy tax.

Previously Filed As

NY S04053

Extends the authority of the village of Highland Falls to impose an occupancy tax.

NY S07542

Extends the authority of the village of Medina to impose an occupancy tax.

NY A08079

Extends the authority of the village of Medina to impose an occupancy tax.

NY A07323

Makes a technical change to the tax law; extends the authorization of the village of Nyack to impose an occupancy tax.

NY S06859

Makes a technical change to the tax law; extends the authorization of the village of Nyack to impose an occupancy tax.

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 S07492

Extends the authority of the village of Cold Spring to impose a hotel and motel tax through July 21, 2027.

NY A08363

Extends the authority of the village of Cold Spring to impose a hotel and motel tax through July 21, 2027.

NY A07968

Extends the village of Goshen's authority to impose a hotel and motel tax of up to five percent for an additional two years.

Similar Bills

No similar bills found.