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New YorkS 78362025-2026 Regular SessionSenateWALLET

Authorizes the town of Highlands to impose a hotel and motel tax

Sponsored By: James Skoufis (Democratic)

Became Law

INVESTIGATIONS AND GOVERNMENT OPERATIONSWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

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

90-day stays exempt from hotel tax

You do not pay the town hotel tax once you stay in the same room for 90 straight days. The law treats you as a permanent resident for that continuous stay. The exemption lasts only while that 90‑day (or longer) stay continues.

Highlands can add 5% hotel tax

The law lets the Town of Highlands adopt a local hotel or motel tax. The rate can be up to 5% of the nightly room price. It covers overnight stays, including bed-and-breakfasts and tourist lodgings. The town’s chief fiscal officer collects and enforces the tax like other local taxes. The tax applies only after the town passes a local law.

Hotel tax power ends after two years

The law takes effect now. Highlands can pass a hotel tax right away. The town’s authority to impose this tax ends two years after the law’s effective date. After that, the authorization is repealed.

Sponsors & Cosponsors

Sponsor

  • James Skoufis

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 60 • No: 19

Senate vote • 6/12/2025

FLOOR Vote

Yes: 45 • No: 14

committee vote • 6/12/2025

Rules Committee Vote

Yes: 15 • No: 5

Actions Timeline

  1. SIGNED CHAP.474

    10/16/2025Senate

  2. DELIVERED TO GOVERNOR

    10/9/2025Senate

  3. RETURNED TO SENATE

    6/13/2025House

  4. PASSED ASSEMBLY

    6/13/2025House

  5. HOME RULE REQUEST

    6/13/2025House

  6. ORDERED TO THIRD READING RULES CAL.6813

    6/13/2025House

  7. SUBSTITUTED FOR A8347

    6/13/2025House

  8. REFERRED TO WAYS AND MEANS

    6/12/2025House

  9. DELIVERED TO ASSEMBLY

    6/12/2025Senate

  10. PASSED SENATE

    6/12/2025Senate

  11. ORDERED TO THIRD READING CAL.1908

    6/12/2025Senate

  12. COMMITTEE DISCHARGED AND COMMITTED TO RULES

    6/12/2025Senate

  13. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    5/9/2025Senate

Bill Text

  • Original

    5/9/2025

    PDF

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