Extends the authorization to have an occupancy tax in the town of Putnam Valley, in the county of Putnam

2025 Regular Session Introduced by Rob Rolison

Extends Putnam Valley’s authority to impose an occupancy tax on overnight lodging via local law, enabling the town to collect revenues if it adopts a local ordinance.

SIGNED CHAP.320

Overview

S 8321 extends the authorization for the Town of Putnam Valley, within Putnam County, to impose an occupancy tax on overnight lodging. The bill has been enacted into law as Chapter 320 of 2025. A companion Assembly bill, A 8777, existed and was substituted for during the legislative process.

Primary sponsor: Robert Rolison

Status: Signed into law (Chapter 320, 2025)

Effective status: Lawfully authorized occupancy tax option remains available to Putnam Valley, subject to any local implementing actions

Timeline and Legislative Progress

Introduced: June 2, 2025

Senate passage: June 11, 2025

Delivery to Assembly: June 11, 2025

Assembly passage: June 17, 2025

Substitution for companion bill (A 8777): June 17, 2025

Home Rule Request and Third Reading steps: June 17, 2025

Delivered to Governor: August 4, 2025

Signed into law: August 7, 2025

Official citation: Chapter 320 of 2025

Related legislation: Companion bill A 8777 (Assembly)

What the Bill Does (Key Provisions)

Authorizes Putnam Valley to enact and maintain an occupancy tax on overnight lodging within the town.

The authorization is provided through a “home rule” mechanism, allowing the local government to implement or extend the tax under state authority.

The bill does not specify rate, applicability, or use of revenues in the text available for summary; those details are typically established by local town law, subject to any overarching state constraints.

The measure is an extension/authorization rather than creation of a statewide occupancy tax; it enables Putnam Valley to impose or continue such a tax if the town’s governing body adopts local enabling legislation.

Who is Affected

Lodging establishments in Putnam Valley (hotels, motels, bed-and-breakfasts, inns, and other overnight accommodations)

Overnight visitors paying the occupancy tax

Putnam Valley municipal government (receives revenue from the tax if enacted)

Local taxpayers and businesses affected by the potential tax framework and any collected revenues

Implementation and Timeline Considerations

Local enactment: While the state authorization exists, the actual tax would require Putnam Valley local action (adoption of a local law or applicable ordinance) detailing rate, collection, exemptions, remittance, and use of proceeds.

Revenue use: Details on how the tax revenues would be allocated or dedicated (e.g., town services, tourism promotion, infrastructure) are typically set by local law.

Compliance: Lodging operators would need to collect and remit the tax as prescribed by the town’s local ordinance and applicable state tax administration rules.

Bottom Line

S 8321 successfully extends Putnam Valley’s authority to impose an occupancy tax on overnight lodging, enabling the town to pursue local revenue options via a lodging tax if the town chooses to adopt the appropriate local law. The bill completed the standard legislative process and became law as Chapter 320 in August 2025.

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