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New YorkA 109322025-2026 Regular SessionHouseWALLET

Authorizes an occupancy tax in the town of Amherst

Sponsored By: Karen McMahon (Democratic)

Signed by Governor

WAYS AND MEANSRULESINVESTIGATIONS AND GOVERNMENT OPERATIONS

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 0 costs, 3 mixed.

Hotel tax funds parks and youth facilities

All Amherst occupancy tax money goes into the town’s general fund. The town can use 75% for any lawful purpose. It must use 25% for capital improvements to town-owned facilities for youth and amateur sports, health and wellness, community centers, parks, and playgrounds.

Up to 2.5% tax on Amherst hotel stays

The law lets Amherst charge an occupancy tax on room rentals if the town adopts a local law. The rate can be up to 2.5% of the daily room price, for each night. It covers hotels, motels, apartment hotels, and boarding houses, whether rented daily or longer. You are exempt if you live in the same hotel or motel room for 30 straight days. The State, its subdivisions, the United States when immune, and qualifying religious, charitable, or educational nonprofits are also exempt.

Amherst lodging operators must collect occupancy tax

If Amherst adopts the tax, lodging owners must collect it from guests and pay the town. You can add the tax to the rent and collect it like rent, and must join the town’s chief fiscal officer in any suit to collect. The town can set monthly or other filing and payment schedules. You can ask a court to review a final tax bill or refund denial within 30 days, but you must deposit the tax or post a bond. The town cannot assess more tax after 3 years from a filed return, unless the return was willfully fraudulent or no return was filed.

Hotel tax authority ends after 2029

The law takes effect now. Amherst’s power to impose this occupancy tax ends on December 31, 2029.

Sponsors & Cosponsors

Sponsor

  • Karen McMahon

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 143 • No: 55

Senate vote • 5/28/2026

FLOOR Vote

Yes: 47 • No: 13

House vote • 5/28/2026

Assembly floor vote

Yes: 96 • No: 42

Actions Timeline

  1. SIGNED CHAP.241

    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.1083

    5/28/2026Senate

  6. SUBSTITUTED FOR S9850A

    5/28/2026Senate

  7. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    5/28/2026Senate

  8. DELIVERED TO SENATE

    5/28/2026House

  9. PASSED ASSEMBLY

    5/28/2026House

  10. HOME RULE REQUEST

    5/28/2026House

  11. ORDERED TO THIRD READING RULES CAL.160

    5/20/2026House

  12. RULES REPORT CAL.160

    5/20/2026House

  13. REPORTED

    5/20/2026House

  14. REPORTED REFERRED TO RULES

    5/19/2026House

  15. PRINT NUMBER 10932A

    5/5/2026House

  16. AMEND (T) AND RECOMMIT TO WAYS AND MEANS

    5/5/2026House

  17. REFERRED TO WAYS AND MEANS

    4/10/2026House

Bill Text

  • Amendment A

    5/5/2026

    PDF

  • Original

    4/10/2026

    PDF

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