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New YorkS 48872025-2026 Regular SessionSenateWALLET

Authorizes an occupancy tax in the county of Herkimer

Sponsored By: Mark Walczyk (Republican)

Signed by Governor

INVESTIGATIONS AND GOVERNMENT OPERATIONSWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

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

Hotel owners must collect and file tax

When the county enacts the occupancy tax by local law, owners must collect it from guests and pay the county. The county fiscal officer runs collection like other county taxes. Owners may add the tax to the guest’s bill as part of rent. Returns and payments must be filed on the schedule the county sets, which can be monthly or another period.

Herkimer hotel stays taxed up to 5%

The law lets Herkimer County charge up to 5% of the nightly room rate as an occupancy tax. It covers hotels, motels, inns, clubs, tourist homes, and similar places. You do not pay this tax if you live in the same hotel or motel for at least 90 straight days. The State of New York, the U.S. (where immune), and qualifying nonprofits are also exempt. This tax is on top of any other taxes on the room bill.

How to challenge or refund the tax

You can ask a court to review a final occupancy tax bill within 30 days. Before filing, you must deposit the tax with interest and penalties and file an approved surety, or file a court‑approved undertaking that covers taxes, interest, penalties, and costs. If the county denies your refund claim, you can seek review within 30 days if there was no final determination and you file a court‑approved undertaking. The county generally cannot assess more tax after three years from the date you filed a return, unless the return was willfully false or you filed no return.

Tax timeline and county fund use

Any local law that imposes the occupancy tax can last no more than two years, but the county can pass a new one after it expires. All occupancy tax money goes into Herkimer County’s general fund and can be used for any lawful county purpose. The state authorization takes effect now and ends December 31, 2029.

Sponsors & Cosponsors

Sponsor

  • Mark Walczyk

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 157 • No: 51

House vote • 6/4/2026

Assembly floor vote

Yes: 103 • No: 38

Senate vote • 5/28/2026

FLOOR Vote

Yes: 47 • No: 13

committee vote • 5/12/2026

Investigations And Government Operations Committee Vote

Yes: 7 • No: 0

Actions Timeline

  1. SIGNED CHAP.244

    8/21/2026Senate

  2. DELIVERED TO GOVERNOR

    8/14/2026Senate

  3. RETURNED TO SENATE

    6/4/2026House

  4. PASSED ASSEMBLY

    6/4/2026House

  5. HOME RULE REQUEST

    6/4/2026House

  6. ORDERED TO THIRD READING RULES CAL.480

    6/4/2026House

  7. SUBSTITUTED FOR A5577B

    6/4/2026House

  8. REFERRED TO WAYS AND MEANS

    5/28/2026House

  9. DELIVERED TO ASSEMBLY

    5/28/2026Senate

  10. PASSED SENATE

    5/28/2026Senate

  11. ADVANCED TO THIRD READING

    5/14/2026Senate

  12. 2ND REPORT CAL.

    5/13/2026Senate

  13. 1ST REPORT CAL.1058

    5/12/2026Senate

  14. PRINT NUMBER 4887B

    5/7/2026Senate

  15. AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    5/7/2026Senate

  16. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    1/7/2026Senate

  17. PRINT NUMBER 4887A

    4/4/2025Senate

  18. AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    4/4/2025Senate

  19. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    2/13/2025Senate

Bill Text

  • Amendment B

    5/7/2026

    PDF

  • Amendment A

    4/4/2025

    PDF

  • Original

    2/13/2025

    PDF

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