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New YorkA 64272025-2026 Regular SessionHouseWALLET

Extends the county of Westchester's additional one percent rate of sales and compensating use tax

Sponsored By: Amy Paulin (Democratic)

Signed by Governor

WAYS AND MEANSRULESINVESTIGATIONS AND GOVERNMENT OPERATIONS

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

Westchester’s extra sales tax authority lasts longer

Effective immediately, the law extends Westchester County’s extra 1% sales and use tax authority from November 30, 2025, to November 30, 2027. The extra percentage point brings the county rate to 4%, above the otherwise authorized 3%. The county must adopt or amend a local measure to impose it; this law does not impose the tax automatically. When imposed, the extra tax costs shoppers $1 for every $100 in taxable purchases or uses.

Westchester spending caps retain tax consequences

The law extends Westchester County’s annual spending-limit framework through 2027, covering county fiscal years 2025, 2026, and 2027. The cap uses a fixed percentage based on the historical ratio of county spending to county personal income. The 2026 cap uses personal income from calendar year 2023; the 2027 cap uses calendar year 2024. If covered spending exceeds the cap in an adopted budget, Tax Law section 1262-b is repealed, creating a potential tax reduction. These changes take effect immediately and expire with the framework on November 30, 2027.

Sponsors & Cosponsors

Sponsor

  • Amy Paulin

    Democratic • House

Cosponsors

  • Steven Otis

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 160 • No: 44

Senate vote • 5/27/2025

FLOOR Vote

Yes: 51 • No: 8

House vote • 4/30/2025

Assembly floor vote

Yes: 109 • No: 36

Actions Timeline

  1. SIGNED CHAP.191

    7/29/2025House

  2. DELIVERED TO GOVERNOR

    7/29/2025House

  3. RETURNED TO ASSEMBLY

    5/27/2025Senate

  4. PASSED SENATE

    5/27/2025Senate

  5. 3RD READING CAL.829

    5/27/2025Senate

  6. SUBSTITUTED FOR S5731

    5/27/2025Senate

  7. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    4/30/2025Senate

  8. DELIVERED TO SENATE

    4/30/2025House

  9. PASSED ASSEMBLY

    4/30/2025House

  10. HOME RULE REQUEST

    4/30/2025House

  11. ORDERED TO THIRD READING RULES CAL.166

    4/30/2025House

  12. RULES REPORT CAL.166

    4/30/2025House

  13. REPORTED

    4/30/2025House

  14. REPORTED REFERRED TO RULES

    4/29/2025House

  15. REFERRED TO WAYS AND MEANS

    3/4/2025House

Bill Text

  • Original

    3/4/2025

    PDF

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