News
Counties Call for Repeal of SALT Cap
- By: NYSAC
- On: 04/29/2021 11:14:07
- In: Press Releases
Return to fairness.

A bi-partisan group of county leaders from around the state yesterday joined with Congressman Tom Suozzi (D-Long Island, Queens) and the New York State Association of Counties (NYSAC) to call for an end to the cap on the deductibility of state and local taxes known as SALT.
Recently, NYSAC sent a letter to the New York Congressional Delegation encouraging them to insist on a full repeal of the limitation on the State and Local Tax (SALT) deduction set in 2017.
“Many people think that the cap on state and local tax deductions only affects the wealthy and that's just not true, over 3 million New Yorkers benefit from SALT deductibility and they're counting on that tax relief,” said Marcus Molinaro, NYSCEA President and Dutchess County Executive. “Middle-class New Yorkers are subject to an unprecedented double-taxation, the repeal of SALT deductibility is a devastating blow to the future of our state.”
“Our effort to restore the SALT deduction is gaining momentum. Together, Democrats and Republicans alike, we will advocate for the restoration of the SALT deduction and highlight the middle-class families who have been unfairly hurt by the cap,” said Rep. Tom Suozzi, SALT Caucus Co-Chair. “The cap on the SALT deduction has been a body blow to New York and middle-class families throughout the country. At the end of the day, we must fix this injustice.”
According to data from Congressman Suozzi's office, over 3 million New Yorkers file for SALT deductions worth more than $73 million. Below is a county-by-county breakdown of New Yorkers affected by the cap on SALT deductibility.
County | Number of returns | Total # of SALT Returns | Total SALT Amount Deducted |
Albany County | 153,040 | 50,650 | 803,831 |
Allegany County | 18,910 | 3,170 | 32,966 |
Bronx County | 654,280 | 140,570 | 1,171,279 |
Broome County | 88,970 | 20,680 | 247,861 |
Cattaraugus County | 34,440 | 5,840 | 62,578 |
Cayuga County | 35,430 | 8,450 | 93,543 |
Chautauqua County | 57,310 | 10,060 | 103,802 |
Chemung County | 39,370 | 8,770 | 104,520 |
Chenango County | 22,650 | 3,910 | 39,300 |
Clinton County | 36,490 | 8,190 | 86,870 |
Columbia County | 30,070 | 9,430 | 146,649 |
Cortland County | 20,750 | 4,750 | 53,779 |
Delaware County | 19,910 | 4,030 | 40,345 |
Dutchess County | 141,320 | 58,170 | 881,028 |
Erie County | 449,410 | 125,970 | 1,620,720 |
Essex County | 17,720 | 3,890 | 45,878 |
Franklin County | 20,250 | 3,310 | 36,131 |
Fulton County | 24,990 | 5,040 | 48,893 |
Genesee County | 28,330 | 6,710 | 65,482 |
Greene County | 22,160 | 6,370 | 68,943 |
Hamilton County | 2,620 | 670 | 6,024 |
Herkimer County | 28,040 | 4,970 | 54,244 |
Jefferson County | 50,890 | 8,870 | 87,638 |
Kings County | 1,222,620 | 338,800 | 5,209,558 |
Lewis County | 11,800 | 2,160 | 18,779 |
Livingston County | 28,180 | 7,650 | 83,955 |
Madison County | 31,380 | 8,500 | 111,320 |
Monroe County | 363,510 | 120,690 | 1,658,282 |
Montgomery County | 22,680 | 4,810 | 45,844 |
Nassau County | 715,520 | 360,750 | 8,606,149 |
New York County | 893,060 | 402,370 | 24,296,588 |
Niagara County | 105,140 | 25,980 | 277,176 |
Oneida County | 105,010 | 23,290 | 260,812 |
Onondaga County | 223,450 | 70,780 | 966,479 |
Ontario County | 54,460 | 16,550 | 243,710 |
Orange County | 181,570 | 71,010 | 1,069,932 |
Orleans County | 18,450 | 3,860 | 34,923 |
Oswego County | 52,990 | 12,270 | 125,190 |
Otsego County | 26,700 | 5,620 | 60,930 |
Putnam County | 49,820 | 25,630 | 465,473 |
Queens County | 1,154,130 | 347,370 | 4,036,501 |
Rensselaer County | 78,190 | 24,880 | 291,289 |
Richmond County | 222,770 | 99,460 | 1,412,564 |
Rockland County | 149,670 | 67,200 | 1,347,017 |
Saratoga County | 116,660 | 43,410 | 802,753 |
Schenectady County | 76,530 | 25,890 | 320,838 |
Schoharie County | 13,870 | 3,440 | 35,676 |
Schuyler County | 8,720 | 1,770 | 18,019 |
Seneca County | 15,460 | 3,160 | 32,257 |
St. Lawrence County | 43,110 | 8,100 | 82,101 |
Steuben County | 44,110 | 9,330 | 119,854 |
Suffolk County | 778,410 | 361,340 | 6,653,217 |
Sullivan County | 33,930 | 10,330 | 147,016 |
Tioga County | 23,420 | 5,400 | 59,205 |
Tompkins County | 41,280 | 12,780 | 188,932 |
Ulster County | 86,590 | 30,420 | 396,032 |
Warren County | 34,290 | 9,480 | 118,527 |
Washington County | 28,370 | 6,530 | 62,773 |
Wayne County | 44,560 | 11,820 | 121,866 |
Westchester County | 487,300 | 228,430 | 7,845,469 |
Wyoming County | 18,260 | 4,010 | 38,169 |
Yates County | 11,070 | 2,200 | 23,929 |
NEW YORK | 9,614,110 | 3,319,680 | 73,591,408 |
“The uncapped SALT deduction was the compromise established a century and half ago to create fairness between high and low-cost states. Unfortunately, that fairness was largely repealed in 2017. We strongly endorse congressional efforts to restore the balance and fairness of the tax code,” said Stephen J. Acquario, NYSAC Executive Director.
Acquario noted that the SALT deduction cap also falls disproportionately on a handful of states, requiring them to pay for the lion's share of the 2017 tax cuts for corporations and individuals nationwide. Compounding the damage of the SALT cap is that funding formulas to support federally mandated programs like education, public health, and safety, maintaining critical infrastructure, implementing and monitoring environmental and labor laws are often based on the overall wealth of individual states.
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