StateNew York

A 10932: Authorizes an occupancy tax in the town of Amherst

Karen McMahonTo Governor

A 10932 status: To Governor — DELIVERED TO GOVERNOR (updated Aug 14, 2026).

1

What this bill does

Overall score

Score75/100 civic fit
RiskLow risk
ImpactModerate impact 45/100

Bill summary

Official

Amherst is now allowed to add a tax of up to 2.5% to hotel rooms and vacation rentals.

Key analysis

Constitutionality95%
Bipartisan80%
Public opinion60%
2

Impact analysis

Environment

Mixed / Neutral
50%

Benefits

  • None identified

Risks

  • None identified

Economy

Mixed / Neutral
55%

Benefits

  • Generates new revenue for local general fund
  • Funds specific capital improvements for public facilities

Risks

  • Slightly increases cost of lodging for visitors
  • Compliance burden placed on local hotel operators

Society

Positive Outlook
60%

Benefits

  • Directly finances youth and amateur sports facilities
  • Supports community health and wellness infrastructure

Risks

  • None identified
3

How trustworthy & consequential it is

Source

LegiScan

Confidence

high

high

Analysis status

LegiScan full bill text

Warning

The 2.5% tax increase may impact price competitiveness for Amherst hotels compared to neighboring municipalities.

Limitation

Tax implementation requires the Town of Amherst to adopt a separate local law.

4

Where it stands

Introduced

Complete

Committee

Complete

Floor

Complete
4

Governor

Current

DELIVERED TO GOVERNOR

5

Enacted

Upcoming
5

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6

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