What's happening
This bill allows Cortland County to keep an extra 1% sales tax without state limits.
Why it matters
Direct impact on Cortland County’s finances. By allowing Cortland County to permanently keep an extra 1% in sales tax above the usual state-imposed limit, this bill gives the county a reliable source of additional revenue that can be used for local services, infrastructure, or to address budget gaps.
Affects residents and businesses in Cortland County. Anyone making taxable purchases in Cortland County—including residents, visitors, and local businesses—will continue to pay a higher sales tax rate than the standard, which may influence consumer behavior and business decisions in the area.
Significant policy shift for local autonomy. Removing the preemption (state control) over this extra 1% sales tax rate means Cortland County no longer needs periodic state approval to keep the higher rate, setting a precedent for local fiscal control and potentially influencing similar requests from other counties.
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Who cares
Cortland County Government
Gains sole authority to impose an additional 1% sales tax, increasing local revenue and fiscal flexibility.
Cortland County Residents and Businesses
Will be directly impacted by the additional sales tax rate, affecting their cost of living and operating expenses.
- Watching
New York State Department of Taxation and Finance
Responsible for implementing, monitoring, and ensuring compliance with the amended tax provisions.
Neighboring Counties and Local Governments
May be interested as the bill could set a precedent for similar tax autonomy requests or competitive tax rate considerations.
Headline styles
Let Cortland Keep Extra Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S10266
- Ordered to third reading rules cal.325
- Rules report cal.325
- Reported
- Reported referred to rules
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Cortland Keeps Extra Sales Tax
Signed by Governor · Sponsor Lea Webb
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
11338
IN ASSEMBLY
May 11, 2026
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Kelles) -read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing that the additional rate of sales and compensating use tax imposed by Cortland county shall not be subject to preemption
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subparagraph (iii) of the opening paragraph of section 1210 of the tax law, as separately amended by chapters 67, 213 and 332 of the laws of 2015, is amended to read as follows:
(iii) the maximum rate referred to in section twelve hundred twentyfour of this article shall be calculated without reference to the following additional rates authorized in subparagraphs (i) and (ii) of this paragraph: one and one-half percent for the county of Allegany; one percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua, Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin, Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence, Cortland and Onondaga and the cities of Mount Vernon and New Rochelle; three-quarters of one percent for the counties of Dutchess, Lewis, and Orange; one percent and three-quarters of one percent or one-half of one percent for the county of Oneida; three-quarters of one percent and one-half of one percent for the county of Nassau; one-half of one percent and one-quarter of one percent and one-quarter of one percent for the city of White Plains; one-half or one percent for the county of Tompkins; three-eighths of one percent and five-eighths of one percent for the county of Rockland; one-half of one percent for the counties of Putnam and Schenectady; one-eighth of one percent and three-eighths of one percent for the county of Ontario; one-half of one percent and onehalf of one percent for the county of Sullivan; one percent and one-half of one percent for the city of Yonkers;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15218-03-6
§ 2. Subparagraph (iii) of the opening paragraph of section 1210 of the tax law, as separately amended by chapters 213 and 332 of the laws of 2015, is amended to read as follows:
(iii) the maximum rate referred to in section twelve hundred twentyfour of this article shall be calculated without reference to the following additional rates authorized in subparagraphs (i) and (ii) of this paragraph: one and one-half percent for the county of Allegany; one percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua, Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin, Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence, Cortland and Onondaga and the cities of Yonkers, Mount Vernon and New Rochelle; three-quarters of one percent for the counties of Dutchess, Lewis, and Orange; one percent and three-quarters of one percent or one-half of one percent for the county of Oneida; three-quarters of one percent and one-half of one percent for the county of Nassau; one-half of one percent and one-quarter of one percent and one-quarter of one percent for the city of White Plains; one-half or one percent for the county of Tompkins; three-eighths of one percent and five-eighths of one percent for the county of Rockland; one-half of one percent for the counties of Putnam and Schenectady; one-eighth of one percent and threeeighths of one percent for the county of Ontario; and one-half of one percent and one-half of one percent for the county of Sullivan;
§ 3. Section 1224 of the tax law is amended by adding a new subdivision (kk) to read as follows:
(kk) The county of Cortland shall have the sole right to impose the additional one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional one percent rate of tax which the county of Cortland is authorized and empowered to adopt pursuant to section twelve hundred ten of this article.
§ 4. This act shall take effect immediately; provided, however, that the amendments to subparagraph (iii) of the opening paragraph of section 1210 of the tax law made by section one of this act shall be subject to the expiration and reversion of such subparagraph pursuant to section 7 of chapter 67 of the laws of 2015, as amended, when upon such date the provisions of section two of this act shall take effect.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
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