The civic record
Read. Follow. Verify.New York exempts Cortland County's additional sales tax from preemption and grants sole imposition rights
Last action · September 25, 2026: SIGNED CHAP.307Sponsor: Lea Webb
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What This Bill Does
Cortland County's additional one percent is officially exempted from tax , ensuring the county retains the sole right to impose it. The legislation modifies sections 1210 and 1224 of the tax law to calculate the maximum tax rate without reference to Cortland County's additional rate. This measure took effect immediately upon being signed into law.
Cortland County local government gains guaranteed revenue authority from its extra one percent sales tax without the risk of other taxing jurisdictions preempting it. Local taxpayers and consumers within Cortland County face the continued application of this specific local tax rate.
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Cortland County
The county gains the sole right to impose its additional one percent sales tax without the risk of preemption.
Cortland County taxpayers and consumers
Taxpayers and shoppers within the county remain subject to the non-preempted additional local sales tax rate.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What does this legislation do for Cortland County?
How does this affect the calculation of maximum tax rates?
When did this law take effect?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
14 actions- Sep 25, 2026SenateEnrolledSIGNED CHAP.307
- Sep 22, 2026SenateEnrolledDELIVERED TO GOVERNOR
- Jun 1, 2026HouseRETURNED TO SENATE
- Jun 1, 2026HouseFloorPASSED ASSEMBLY
- Jun 1, 2026HouseHOME RULE REQUEST
- Jun 1, 2026HouseORDERED TO THIRD READING RULES CAL.325
Show 8 earlier actions
- Jun 1, 2026HouseSUBSTITUTED FOR A11338
- May 28, 2026HouseCommitteeREFERRED TO WAYS AND MEANS
- May 28, 2026SenateDELIVERED TO ASSEMBLY
- May 28, 2026SenateFloorPASSED SENATE
- May 20, 2026SenateADVANCED TO THIRD READING
- May 19, 2026Senate2ND REPORT CAL.
- May 18, 2026Senate1ST REPORT CAL.1137
- May 11, 2026SenateCommitteeREFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Voting Record
Senate floor vote
Total
63
- Yes
- 51
- No
- 9
- Present
- 0
- Not voting
- 1
- Abstain
- 0
- Other positions
- 2
How they voted (63)
39 more members
Show 1 earlier roll call
Investigations And Government Operations Committee committee vote
Total
7
- Yes
- 5
- No
- 1
- Present
- 0
- Not voting
- 0
- Abstain
- 0
- Other positions
- 1
Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Protection of Local Tax Autonomy
The measure carves out specific statutory protection for Cortland County's additional sales tax, insulating it from preemption rules that govern general municipal tax ceilings.
Connected Entities
Sources
www.nysenate.gov
Analysis Score
0–100- Significance40How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz15Current news / social attention level
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