What's happening
This bill allows Cortland County to add a 1% sales tax on top of existing taxes.
Why it matters
Direct impact on Cortland County residents and businesses. This bill specifically affects anyone who lives, shops, or operates a business in Cortland County, as it authorizes the county to levy an extra 1% sales tax on top of all existing state and local sales taxes.
Significant local revenue potential. By granting Cortland County the "sole right" to impose this additional tax and making it exempt from state preemption rules, the bill gives county officials more control and flexibility over their budget, which could fund local services, infrastructure, or other county needs.
Creates a notable change in tax law structure. The amendment carves out an exception for Cortland County, similar to what other counties have received in the past, thereby increasing the total possible sales tax rate above the previous statutory cap (usually 3%), and potentially raising the overall cost of goods and services for consumers in the county.
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Who cares
Cortland County Government
Gains exclusive authority to impose an additional 1% sales and use tax, providing new or continued revenue for county services and operations.
Cortland County Residents and Businesses
Directly affected by any changes in the local sales tax rate, which could impact the cost of goods and services as well as the county’s ability to fund public programs.
New York State Tax Authorities and Policy Makers
Responsible for overseeing compliance, ensuring alignment with state tax law, and managing preemption issues related to local taxation powers.
Local Municipalities in Cortland County
May care if the change affects their own tax authority, revenue sharing arrangements, or the economic competitiveness of their communities compared to neighboring counties.
Headline styles
Cortland Keeps Extra Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.307
- Delivered to governor
- Returned to senate
- Passed assembly
- Home rule request
- Ordered to third reading rules cal.325
- Substituted for A11338
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 51–9
- Advanced to third reading
- 2nd report cal.
Show 2 earlier actions
- 1st report cal.1137
- Referred to investigations and government operations
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.
Let Cortland Keep Extra Sales Tax
Assembly Floor Calendar · Sponsor Anna Kelles
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10266
IN SENATE
May 11, 2026
Introduced by Sen. WEBB -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to providing that the addi- tional rate of sales and compensating use tax imposed by Cortland county shall not be subject to preemption
Purpose
This bill ensures that the additional 1percent sales tax collected by Cortland County is not subject to preemption by any municipality within the county.
Summary of provisions
Sections 1 & 2 of the bill amend subparagraph (iii) of opening paragraph of section 1210 of the Tax Law is amended to provide that the maximum rate of sales and compensating use tax referred to in section 1224 of the Tax Law shall be calculated without reference to the additional rate of 1percent the County of Cortland is allowed to collect.
Section 3 of the bill amends section 1224 of the Tax Law to add a new subdivision (kk) to give the Cortland County the sole right to impose the additional 1 percent authorized under section 1210 of the Tax Law, and that percentage cannot be subject to preemption. This section also ensures that the maximum 3 percent rate collected under section 1210 of the Tax Law cannot be calculated without reference to the additional 1 percent rate for which the county is authorized.
Section 4 of the bill sets the effective date.
Justification
Cortland County currently imposes an additional 1% rate of sales tax pursuant to section 1210 of the Tax Law. However, counties across NYS, including Cortland county, continue to face escalating costs. While the county has taken meaningful steps to control costs and improve efficien- cy, these measures have not fully offset growing fiscal pressures. Cort- land County has formally requested legislation to clarify the treatment of Cortland county's existing additional 1 percent tax rate, specif- ically to clarify that this additional rate is not subject to preemption under section 1224 of the Tax Law. This legislation matches precedent in law giving many other counties similar rights.
Legislative history
New bill
Fiscal implications
To be determined
Local fiscal implications
To be determined
Effective date
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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.