New YorkS 93762025-2026 Regular SessionSenateWALLET

Authorizes the town of Lancaster to impose an occupancy tax

Sponsored By: Patrick M. Gallivan (Republican)

Signed by Governor

INVESTIGATIONS AND GOVERNMENT OPERATIONSWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

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

Lancaster can add 3% hotel tax

The law lets Lancaster adopt a local hotel and motel tax up to 3% of the nightly room price. It applies to hotels, motels, bed-and-breakfasts, and tourist lodgings in the town. Stays of 90 straight days are exempt. The State, certain public bodies, the United States (as allowed), and qualifying nonprofits do not pay.

Rules for hotels to collect the tax

If Lancaster enacts the tax, the town’s chief fiscal officer runs it. Local law can require owners or managers to collect the tax from guests and send it in. Owners may treat the tax like rent and must include the town officer in any collection case. Returns and payments are due on the schedule set by local law, monthly or otherwise. Final tax decisions can be challenged in court (Article 78) within 30 days, and extra tax is limited to three years after a filed return unless there was fraud or no return.

Tax funds town services; authority ends 2029

All occupancy-tax money goes to Lancaster’s general fund and can be used for any lawful town purpose. Any local occupancy-tax law can last no more than three years from when it is enacted. The state’s authorization for Lancaster ends on December 31, 2029.

Sponsors & Cosponsors

Sponsor

  • Patrick M. Gallivan

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 155 • No: 52

House vote • 6/3/2026

Assembly floor vote

Yes: 101 • No: 39

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.259

    8/21/2026Senate
  2. DELIVERED TO GOVERNOR

    8/14/2026Senate
  3. RETURNED TO SENATE

    6/3/2026House
  4. PASSED ASSEMBLY

    6/3/2026House
  5. HOME RULE REQUEST

    6/3/2026House
  6. ORDERED TO THIRD READING RULES CAL.423

    6/3/2026House
  7. SUBSTITUTED FOR A10982A

    6/3/2026House
  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.1076

    5/12/2026Senate
  14. PRINT NUMBER 9376A

    4/20/2026Senate
  15. AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    4/20/2026Senate
  16. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    3/6/2026Senate

Bill Text

  • Amendment A

    4/20/2026

  • Original

    3/6/2026

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