What is Local Law No. 2-2026 about?

It extends the guest room occupancy tax in Livingston County.

When does the new tax take effect?

The tax will be effective from April 1, 2026, to March 31, 2029.

How much is the occupancy tax?

The tax is set at 3% on the rent for room occupancy.

Where can I find the text of Local Law No. 2-2026?

You can obtain it from Michele R. Rees at the Livingston County Government Center.

Livingston County adopted a new guest room occupancy tax effective April 1, 2026.

Official Courthouse Record · AI-summarized for clarity

Published: Mar 6, 2026 · 1 month ago
Category: Ordinance
City: Geneseo
Address: 6 Court Street, Geneseo, New York · 5 filings

What You Should Do Next

1
Review the Local Law
Obtain and read the full text of Local Law No. 2-2026 for details.
2
Prepare for Tax Implementation
Ensure compliance with the new tax starting April 1, 2026.
3
Contact the Clerk
Reach out to Michele R. Rees for any questions regarding the law.

Frequently Asked Questions

What is Local Law No. 2-2026 about?: It extends the guest room occupancy tax in Livingston County.
When does the new tax take effect?: The tax will be effective from April 1, 2026, to March 31, 2029.
How much is the occupancy tax?: The tax is set at 3% on the rent for room occupancy.
Where can I find the text of Local Law No. 2-2026?: You can obtain it from Michele R. Rees at the Livingston County Government Center.

The above suggestions and answers are AI-generated for informational purposes only. They may contain errors. NoticeRegistry assumes no responsibility for their accuracy. Consult a qualified professional before taking action.

Full Notice Text



LIVINGSTON COUNTY

NOTICE OF ADOPTION OF LOCAL LAW



PLEASE TAKE NOTICE, that the Livingston County Board of Supervisors adopted Local Law No. 2-2026 entitled Extending the Existing Livingston County Guest Room Occupancy Tax on February 25, 2026.

LOCAL LAW NO. 2-2026 authorizes Livingston County to implement the provisions of Sections 1200 and 1202 m of the New York State Tax Law, Article 12-D of the New York State Real Property Law, and all other applicable statutory sections set forth under Chapter 99 of the Laws of 2025. Effective April 1, 2026 through March 31, 2029, it imposes a 3% tax upon the rent for every occupancy of a room or rooms in a hotel, motel, tourist home, cottage, cabin, condominium, bed & breakfast, and short term or vacation rental in Livingston County and provides for the collection, enforcement and remittance of the tax.

This local law shall be effective April 1, 2026.

This local law shall be effective upon its filing with the New York State Secretary of State.

The actual text of Local Law No. 2 of 2026 may be obtained from:

Michele R. Rees, CLBC, IIMC-CMC

Clerk of the Board

Livingston County Board of Supervisors

Livingston County Government Center

6 Court Street, Room 302

Geneseo, New York 14454