Senate bill · S10266 (2025-26)

Provides that the additional sales tax that Cortland county is authorized to impose shall not be subject to preemption

New York State Senate

Same as A11338, the matching bill in the Assembly.

Latest action Sep 25, 2026

Sponsor: Lea Webb (State Senator, District 52, Democratic/Working Families)

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From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 25, 2026. About our data

Summary

Provides that the additional rate of sales and compensating use tax imposed by Cortland county shall not be subject to preemption.

Summary from NY Open Legislation. How we handle summaries

Amends the Tax Law.

Purpose, from the sponsor's memo

This bill ensures that the additional 1percent sales tax collected by Cortland County is not subject to preemption by any municipality within the county.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Where it stands

Signed into law.

Introduced
In committee
Up for a vote
Passed one chamber
Passed
Enacted

Committee

Investigations And Government Operations · New York State Senate

Also referred to Ways and Means · New York State Assembly.

Your position on this bill

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The sponsor's argument

Why Lea Webb says this is needed

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.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Recorded votes

Vote: Floor vote
NY SenateMay 28, 2026Result: passed
(51) (9) (0) (3)
Vote: Committee vote · Investigations And Government Operations
Senate Investigations And Government OperationsMay 18, 2026Result: passed
(6) (1) (0) (0)

Full history

Sep 25, 2026
Signed
SIGNED CHAP.307
NY Senate
Sep 22, 2026
Sent to the executive
DELIVERED TO GOVERNOR
NY Senate
Jun 1, 2026
Ordered to Third Reading Rules CAL.325
ORDERED TO THIRD READING RULES CAL.325
NY Assembly
Jun 1, 2026
Passed a chamber
PASSED ASSEMBLY
NY Assembly
Jun 1, 2026
Reported out of committee
REPORTED REFERRED TO RULES
NY Assembly

Show full history (9 earlier events)

Jun 1, 2026
Substituted
SUBSTITUTED FOR A11338
NY Assembly
May 28, 2026
Sent to the executive
DELIVERED TO ASSEMBLY
NY Senate
May 28, 2026
Passed a chamber
PASSED SENATE
NY Senate
May 28, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
May 20, 2026
Advanced to Third Reading
ADVANCED TO THIRD READING
NY Senate
May 19, 2026
2ND Report CAL.
2ND REPORT CAL.
NY Senate
May 18, 2026
1ST Report CAL.1137
1ST REPORT CAL.1137
NY Senate
May 11, 2026
Referred to committee
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate
May 11, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly

Read the record

Read on NY Senate (opens in a new tab) The official record on nysenate.gov.