Extends the authorization for the county of Monroe to impose certain sales and compensating use taxes

Monroe County’s extra sales tax authority extended

Effective immediately, Monroe County can continue imposing an extra 1% sales and use tax through November 30, 2027, above its authorized 3% base rate. From December 1, 2025, through November 30, 2027, net extra-tax collections go to schools outside Rochester (5%), towns (3%), villages (1.25%), and Rochester and the county together (90.75%). School shares use enrolled public school pupils living in the county; town shares use population outside villages, while village shares use village population. Rochester and the county’s split preserves their total payments across the covered tax-sharing laws compared with no act; county money must serve county purposes. The extra-tax collections are excluded from the state-law calculation of a sales tax increase or decrease.