Local Taxes & Fees in New York (2026)
6 rules on the books across New York, 4 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Schenectady
Significant RestrictionsSchenectady charges owners of registered vacant buildings an escalating annual fee, starting at $2,500 and climbing to…
Read full rule →Troy
Significant RestrictionsThe City of Troy, New York charges a vacant building registration fee, not a property tax. The owner pays an initial…
Read full rule →New Rochelle
Some RestrictionsNew Rochelle makes owners register any ground-floor commercial storefront that sits empty for 90 straight days, then…
Read full rule →Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
New York
Some RestrictionsNew York City taxes S-corporations and their qualified subsidiaries under the General Corporation Tax, while every…
Read full rule →Schenectady
Some RestrictionsSchenectady imposes a 1% gross income tax on public utilities doing business in the city under City Code § 234-5…
Read full rule →Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.