New York Assembly Bill A07854

New York 2025-2026 Regular Session

• Introduced: 4/11/25
• Refer: 4/11/25
• Report Pass: 6/12/25
• Refer: 6/12/25
• Report Pass: 6/16/25

Caption

Authorizes the town of Patterson, in the county of Putnam, to impose a hotel and motel tax.

Impact

The bill's authorization to impose a hotel and motel tax represents a significant shift in local revenue generation, enabling Patterson to enhance its financial resources without increasing general property taxes. The revenue from this tax may help support community projects, tourism development, and other local services, drawing on the influx of travelers utilizing lodging facilities in the area. The bill specifies that the tax will not apply to permanent residents, defined as individuals occupying accommodations for at least 90 consecutive days, ensuring that long-term stayers are not burdened by this additional fee.

Summary

Bill A07854 introduces a provision allowing the town of Patterson, located in Putnam County, to impose a hotel and motel tax. The legislation empowers local authorities to introduce a tax not exceeding five percent of the rental rate for hotel and motel rooms, specifically targeting transient guests. This tax is designed to generate additional revenue for the town, which can be directed to the general fund for lawful purposes, contributing to local services and initiatives.

Contention

While the bill has potential benefits for local revenue and community support, it may also spark discussions about the fairness of imposing additional taxes on visitors. Notably, the bill incorporates provisions for refunds in cases of erroneous tax collection and outlines the process for review of tax determinations under New York State law. This may raise concerns among hotel operators and guests regarding the clarity and efficiency of tax implementation and collection practices. The administration of this tax will be managed by the chief fiscal officer of Patterson, creating potential administrative overhead that local officials will need to manage effectively.