New YorkA 76342025-2026 Regular SessionHouseWALLET

Relates to hotel and motel taxes in Saratoga county and the city of Saratoga Springs

Sponsored By: John T. McDonald III (Democratic)

Became Law

WAYS AND MEANSRULESINVESTIGATIONS AND GOVERNMENT OPERATIONS

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

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

Where Saratoga hotel tax money goes

County hotel tax money goes to the county general fund and is used for tourism and economic development. The city's up‑to‑1% tax goes to Saratoga Springs’ general fund. The city's extra up‑to‑2% (1‑b) funds the convention and tourism bureau to market the city. The city's other up‑to‑2% (1‑c) goes first to a City Center capital reserve, then to a special account to cover any City Center operating deficits after the project is done.

Higher hotel taxes for Saratoga visitors

Saratoga County can charge a hotel tax up to 3% per night. Saratoga Springs can add city hotel taxes up to 1% + 2% + 2%. These taxes are on the room rate and are on top of other taxes. Permanent residents (90+ straight days) are not taxed. Bed-and-breakfasts and tourist facilities count as hotels, but tourist homes with fewer than four rentable units are excluded. Stays by New York State, the U.S. (where immune), and qualifying nonprofits are exempt.

New tax collection rules for hotels

Hotel and motel owners can be required to collect and pay the local hotel taxes. Returns and payments can be due monthly or on another set schedule. Unpaid taxes can be treated as part of the rent owed by the guest. To challenge a final tax bill or refund denial, file an Article 78 case within 30 days and post the required deposit and undertaking. In most cases, new assessments are barred after three years from when a return was filed, unless there was fraud or no return.

Sponsors & Cosponsors

Sponsor

John T. McDonald III
Democratic • House

Cosponsors

Carrie Woerner
Democratic • House
Mary Beth Walsh
Republican • House
Matthew Simpson
Republican • House

Roll Call Votes

All Roll Calls

Yes: 47 • No: 12

House vote • 6/12/2025

FLOOR Vote