---
type: "Bill"
title: "Relates to sales and compensating use tax in Dutchess county"
description: "Extends the authority of Dutchess county to impose a sales and compensating use tax for two additional years."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2025-2026"
identifier: "S 5492"
citation: "New York S 5492 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Robert Rolison"]
version_count: 1
action_count: 14
vote_count: 3
first_action: "2025-02-21"
last_action: "2025-08-07"
source: "openstates"
source_identifier: "ocd-bill/a33312d8-a09f-4079-88a5-380db7d5842c"
source_url: "http://www.nysenate.gov/legislation/bills/2025/S5492"
source_hash: "6d10ef36848fcffee6271ef146dcec117e7e8ae60abd7cc71c5a8873df3f69a8"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 5492 (2025-2026) — Relates to sales and compensating use tax in Dutchess county

Extends the authority of Dutchess county to impose a sales and compensating use tax for two additional years.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S5492** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S5492&term=2025&Text=Y)

## Votes

- Investigations And Government Operations Vote — **7–0** (pass) · upper
- Assembly Vote — **107–36** (pass) · lower
- Floor Vote — **51–8** (pass) · upper

## Sponsors

- Robert Rolison — primary (person)
- Michelle Hinchey — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-02-21** REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS `referral-committee`
- **2025-04-29** 1ST REPORT CAL.823
- **2025-04-30** 2ND REPORT CAL.
- **2025-05-01** ADVANCED TO THIRD READING
- **2025-05-27** PASSED SENATE `passage`
- **2025-05-27** DELIVERED TO ASSEMBLY
- **2025-05-27** REFERRED TO WAYS AND MEANS `referral-committee`
- **2025-06-04** SUBSTITUTED FOR A5970
- **2025-06-04** ORDERED TO THIRD READING RULES CAL.390
- **2025-06-04** HOME RULE REQUEST
- **2025-06-04** PASSED ASSEMBLY `passage`
- **2025-06-04** RETURNED TO SENATE
- **2025-08-04** DELIVERED TO GOVERNOR `executive-receipt`
- **2025-08-07** SIGNED CHAP.274 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a33312d8-a09f-4079-88a5-380db7d5842c`. Confidence: reported (aggregated from official New York legislature records).