PRIA Logo™
New YorkS 71492025-2026 Regular SessionSenateWALLET

Extends the authorization for Chautauqua county to impose an additional one percent rate of sales and compensating use taxes

Sponsored By: George Borrello (Republican)

Became Law

INVESTIGATIONS AND GOVERNMENT OPERATIONSWAYS AND MEANS

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

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

Chautauqua can add 1% sales tax

State law lets Chautauqua County add an extra 1% sales and use tax through November 30, 2027. The county must pass a local law to charge it. If the county does, you pay 1% more on taxable purchases made in the county during that time.

How Chautauqua splits extra sales tax

The law sets how the county must use the add‑on sales tax money. For December 1, 2015 through November 30, 2027, if the county imposes the extra 1%, it sends 15% of net collections to cities, towns, and villages by population. The rest pays county Medicaid and other required costs, local roads and bridges, capital projects, debt, and reserves. These net collections sit in a special fund kept separate from other county money. Earlier add‑on periods sent 20% (2007–2010 for the extra 0.75%) and 30% (2010–2015 for the extra 0.5%) to municipalities by population.

Sponsors & Cosponsors

Sponsor

  • George Borrello

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 58 • No: 8

Senate vote • 5/27/2025

FLOOR Vote

Yes: 51 • No: 8

committee vote • 4/29/2025

Investigations And Government Operations Committee Vote

Yes: 7 • No: 0

Actions Timeline

  1. SIGNED CHAP.307

    8/7/2025Senate

  2. DELIVERED TO GOVERNOR

    8/4/2025Senate

  3. HOME RULE REQUEST

    6/12/2025House

  4. RETURNED TO SENATE

    6/11/2025House

  5. PASSED ASSEMBLY

    6/11/2025House

  6. ORDERED TO THIRD READING RULES CAL.627

    6/11/2025House

  7. SUBSTITUTED FOR A7251

    6/11/2025House

  8. REFERRED TO WAYS AND MEANS

    5/27/2025House

  9. DELIVERED TO ASSEMBLY

    5/27/2025Senate

  10. PASSED SENATE

    5/27/2025Senate

  11. ADVANCED TO THIRD READING

    5/1/2025Senate

  12. 2ND REPORT CAL.

    4/30/2025Senate

  13. 1ST REPORT CAL.873

    4/29/2025Senate

  14. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    4/2/2025Senate

Bill Text

  • Original

    4/2/2025

    PDF

Related Bills

Back to State Legislation