Research Reports

Local Sales Tax Collections Grew by 12.7 Percent in 2022

Local sales tax collections in New York State totaled $22.1 billion in 2022, up 12.7% ($2.5 billion) from 2021, mainly driven by inflation and strong sales statewide, especially in New York City. Overall sales tax growth, even though moderating somewhat recently, has remained high since the initial “bounce back” in the spring of 2021.

Fiscal Stress Monitoring System - School Districts: Fiscal Year 2021-22 Results

This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2021-22, which ended on June 30, 2022. Fewer school districts were scored in fiscal stress in this year than any other year since the System’s inception largely due to increases in State aid and temporary federal aid.

Local Sales Tax Collections Increase by Over 10 Percent in the Third Quarter of 2022

Local government sales tax collections totaled nearly $5.7 billion and grew by 10.2%, or $529 million, in the third quarter of 2022 compared to the same period last year, mostly driven by double digit growth in New York City. However, local governments are contending with higher costs from inflation, which was 8.3% nationally. Adjusting for inflation, year-over-year growth in the value of sales tax revenue for the third quarter was 1.8%. | Regional Table [.xlsx]

Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2021 Results

This snapshot highlights the results for counties, cities, towns and villages that reported for local fiscal years ending (FYE) 2021. Overall, the influx of federal pandemic relief aid and rapid recovery of sales tax revenues were significant factors in lowering many municipalities’ fiscal stress scores in FYE 2021, especially for calendar year local governments.

Second Quarter 2022 Local Sales Tax Collections Increase 12 Percent

Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June increased 6.5 percent, marking the first time since March 2021 the monthly year-over-year growth dipped below double-digits.

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for gasoline, new and used cars, and household energy costs. Almost every county outside of New York City experienced double-digit growth in the first quarter.

Aid and Incentives for Municipalities: New York State's Local Revenue Sharing Program

The Aid and Incentives for Municipalities (AIM) program, the State’s unrestricted aid program for cities, towns and villages, has remained flat or declined over the last decade.  Also called revenue sharing, this aid to local governments has declined by 24% since 2011, when the state’s real property tax cap was enacted. This aid is important for municipalities, since it can be used for any governmental purpose, and it is particularly vital to many cities.

2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels

New York State local government sales tax collections totaled $19.6 billion in 2021, an increase of 19.1 percent, or $3.1 billion, compared to the previous year. This was the highest annual jump on record after a historic low in 2020 when local sales tax collections declined by 10 percent. The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.

Locally Owned Roads by the Numbers

Local governments across the state own 85 percent of all roads, from city and village streets to town roads and county highways. In fiscal year 2020, local governments, excluding New York City, spent $2 billion on road maintenance, repairs and upgrades, a decline of 7 percent since 2010. This report looks at local road spending, State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs. | Interactive Map