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Livingston County opens hearing on renewing 3% short-term rental tax

Livingston County Board of Supervisors · February 25, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

The Livingston County Board of Supervisors opened a public hearing on a proposal to reauthorize a 3% tax on short-term rentals under 14 days, citing New York state tax law that permits a three-year reauthorization. The hearing remained open with no public speakers recorded in the transcript excerpt.

The Livingston County Board of Supervisors opened a public hearing on a proposed local law to extend a 3% tax on per-diem rent from short-term rentals of less than 14 days.

"This local law extends the existing 3% tax upon per diem rent received from an occupant of any short term rental in Livingston County when said occupancy is under 14 days," Shannon, county staff, told the board, citing "New York state tax law section 12 o 2 subpart m" as the state authority that allows the county to adopt a 3% rate every three years.

The chairman declared the hearing open and invited public comment and sign-ins at the podium. The transcript excerpt records no public speakers specifically addressing the short-term rental law; the chairman later reiterated that the public hearing remained open.

Why it matters: authorization of a county short-term rental tax can generate recurring local revenue and must conform to the state statutory framework the county cited. The board did not take a final vote in the excerpt; the hearing was left open for additional comment and future action.

The public hearing remained open at the end of the recorded meeting excerpt; no final vote on the local law is recorded here.