New York legislation · 2025-2026 General Assembly
New York A11460: Authorizes Ulster county to establish a property tax offset by means of a resident income tax surcharge
Status: In committee, July 8, 2026
Authorizes Ulster county to establish a property tax offset by means of a resident income tax surcharge; requires the Ulster county legislature to adopt a local law prior to imposing such surcharge.
What the bill says
An act to amend the tax law, in relation to establishing a property tax offset in Ulster county.
From the amended text, July 8, 2026:
AN ACT to amend the tax law, in relation to establishing a property tax offset in Ulster county THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new article 30-D to read as follows: ARTICLE 30-D ULSTER COUNTY PROPERTY TAX OFFSET SECTION 1360. DEFINITIONS. 1361. AUTHORITY TO IMPOSE SURCHARGE. 1362. PERSONS SUBJECT TO SURCHARGE. 1363. EXCESS STATE TAX; RATE; THRESHOLDS. 1364. COUNTY RESIDENT, COUNTY NONRESIDENT AND PART-YEAR COUNTY RESIDENT INDIVIDUALS. 1365. RETURNS AND LIABILITIES. 1366. CHANGE OF COUNTY RESIDENT STATUS DURING TAXABLE YEAR. 1367. ESTATES AND TRUSTS. 1368. PARTNERSHIPS, LIMITED LIABILITY COMPANIES, CORPORATIONS AND EXEMPT ENTITIES. 1369. WITHHOLDING FROM WAGES. 1370. CREDIT FOR SURCHARGE WITHHELD; ESTIMATED SURCHARGE. 1371. ADMINISTRATION, ENFORCEMENT, COLLECTION AND REVIEW. 1372. LOCAL LAW ADOPTION, FILING, EFFECTIVE DATE AND REPEAL. 1373. DEPOSIT AND DISPOSITION OF REVENUES. 1374. REGULATIONS, FORMS AND GUIDANCE. 1375. SEVERABILITY. 1376. DURATION OF AUTHORITY. § 1360. DEFINITIONS. (A) DEFINITIONS. FOR PURPOSES OF THIS ARTICLE: (1) "COUNTY" MEANS THE COUNTY OF ULSTER. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15934-03-6 A. 11460--A 2 (2) "SURCHARGE" MEANS THE ULSTER COUNTY RESIDENT INCOME TAX SURCHARGE AUTHORIZED BY THIS ARTICLE. (3) "TAXABLE YEAR" HAS THE SAME MEANING AS IN ARTICLE TWENTY-TWO …
Sponsors
- Sarahana Shrestha (D, 103) · primary sponsor
Latest actions
- : PRINT NUMBER 11460A
- : AMEND AND RECOMMIT TO WAYS AND MEANS
- : REFERRED TO WAYS AND MEANS
Subjects: Tax Law
Common questions
- What is A11460?
- A11460 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes Ulster county to establish a property tax offset by means of a resident income tax surcharge.
- What does A11460 do?
- In its own words: An act to amend the tax law, in relation to establishing a property tax offset in Ulster county.
- What is the status of A11460?
- In committee as of July 8, 2026. Latest action: PRINT NUMBER 11460A (July 8, 2026).
- Who sponsored A11460?
- Sarahana Shrestha (D, 103).
- Where is the official record for A11460?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A11460
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.