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New YorkA 107372025-2026 Regular SessionHouseWALLET

Authorizes an occupancy tax in the city of Kingston

Sponsored By: Sarahana Shrestha (Democratic)

Signed by Governor

WAYS AND MEANSINVESTIGATIONS AND GOVERNMENT OPERATIONS

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Bill Overview

Analyzed Economic Effects

6 provisions identified: 3 benefits, 2 costs, 1 mixed.

90-day stays, governments, nonprofits exempt

The occupancy tax does not apply to New York State or its local governments, or to the United States when it is immune. It also does not apply to nonprofits run only for religious, charitable, or educational purposes, when not for private profit. A person who stays in a hotel or motel for at least 90 straight days is a permanent resident and is exempt. These exemptions apply through December 31, 2029.

Three-year limit on extra tax bills

If you filed a return, the city has three years from the filing date to assess more occupancy tax. There is no time limit if you did not file a return. The three-year limit also does not apply if a return was willfully false or fraudulent. These limits apply through December 31, 2029.

Hotel tax revenue funds Kingston services

All occupancy tax money goes into Kingston’s general fund. The common council uses it for city services, infrastructure, and other needs. This rule applies through December 31, 2029.

Up to 3% tax on Kingston hotel stays

The law lets Kingston add a hotel room tax up to 3% of the per-day room rate. The city can pass local laws to start or renew the tax, but each local law can last no more than two years. The law takes effect immediately and ends on December 31, 2029. After that date, this state authorization expires.

Lodging owners must collect and file tax

Kingston’s chief fiscal officer administers the occupancy tax like other city taxes. Hotels include motels, apartment hotels, and bed-and-breakfasts. Owners must charge the tax as part of the room rent, collect it, and pay it to the city. The city can set how often returns are filed and payments are made, including monthly. These rules apply through December 31, 2029.

How to challenge a Kingston occupancy tax

You can ask the New York Supreme Court to review a final city tax determination within 30 days of notice. To start the case, you must deposit the tax, interest, and penalties, and file a court-approved bond, or file a larger court-approved bond in place of the deposit. If the city denies your refund claim, you can seek review within 30 days of the denial, as long as there was no prior final tax determination. In a refund case, you must file an undertaking with sureties approved by a judge. These review rules apply through December 31, 2029.

Sponsors & Cosponsors

Sponsor

  • Sarahana Shrestha

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 137 • No: 58

Senate vote • 5/28/2026

FLOOR Vote

Yes: 47 • No: 13

House vote • 5/4/2026

Assembly floor vote

Yes: 90 • No: 45

Actions Timeline

  1. SIGNED CHAP.240

    8/21/2026House

  2. DELIVERED TO GOVERNOR

    8/14/2026House

  3. RETURNED TO ASSEMBLY

    5/28/2026Senate

  4. PASSED SENATE

    5/28/2026Senate

  5. 3RD READING CAL.1080

    5/28/2026Senate

  6. SUBSTITUTED FOR S9551A

    5/28/2026Senate

  7. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    5/4/2026Senate

  8. DELIVERED TO SENATE

    5/4/2026House

  9. PASSED ASSEMBLY

    5/4/2026House

  10. HOME RULE REQUEST

    5/4/2026House

  11. ADVANCED TO THIRD READING CAL.434

    4/30/2026House

  12. REPORTED

    4/28/2026House

  13. PRINT NUMBER 10737A

    3/30/2026House

  14. AMEND AND RECOMMIT TO WAYS AND MEANS

    3/30/2026House

  15. REFERRED TO WAYS AND MEANS

    3/27/2026House

Bill Text

  • Amendment A

    3/30/2026

    PDF

  • Original

    3/27/2026

    PDF

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