New York Senate Bill S05192

New York 2025-2026 Regular Session

• Introduced: 2/19/25
• Refer: 2/19/25

Caption

Extends the provisions authorizing the town of Greenburgh and specified villages in the towns of Greenburgh and Mount Pleasant to adopt a local law to impose a hotel/motel occupancy tax.

Summary

This bill extends the sunset date of a 2016 law that authorizes the Town of Greenburgh and certain villages in the Towns of Greenburgh and Mount Pleasant to adopt local laws imposing a hotel/motel occupancy tax. Under the bill, the authorization would continue until September 1, 2027, rather than expiring on September 1, 2025. The measure does not create a new tax statewide; it simply preserves existing local authority for the affected municipalities to levy an occupancy tax on hotels and motels within their jurisdictions, including hotels not located in a village in Greenburgh and specified villages in Greenburgh and Mount Pleasant. The bill is a narrow local authorization extension and leaves the details of whether to impose the tax, and at what rate within applicable law, to the local governments covered by the statute.

Impact

The bill amends chapter 504 of the laws of 2016, as previously amended in 2022, by changing the expiration date of the local hotel/motel occupancy tax authorization from September 1, 2025 to September 1, 2027. Its practical effect is to maintain the legal basis for the Town of Greenburgh and the specified villages in Greenburgh and Mount Pleasant to continue or adopt local occupancy taxes without interruption. It affects local tax authority and lodging businesses in those municipalities, but does not alter statewide tax policy beyond extending this limited local enabling act.

Sentiment

No committee transcripts or recorded votes were provided, so there is no direct evidence of debate or opposition in the available materials. Based on the bill’s narrow scope and routine extension of an existing local authorization, the measure appears administrative and likely noncontroversial. The bill text and caption suggest a straightforward continuation of local taxing authority rather than a substantive policy change.

Contention

Because no discussion transcripts or vote history are included, specific points of contention cannot be identified from the record provided. In similar local tax-extension bills, potential concerns typically involve the burden on hotels, motels, and visitors, versus the municipalities’ interest in preserving a local revenue source. Here, however, the available materials do not show any named opponents, supporters, or disputed provisions.