How Annexation Works in New York State

A plain-English guide to what annexation is, how it happens, and what it means for residents.

What Is Annexation?

Annexation is the legal process by which a village or city adds land from an adjacent town to its territory. In New York State, annexation is governed by General Municipal Law Article 17. When land is annexed into a village, that land leaves the town's jurisdiction and becomes part of the village — changing who provides services, who collects taxes, and which rules apply.

How the Process Works

1

Petition Filed

A property owner or municipality files a petition requesting annexation with the governing bodies of both the village and the town.

2

Public Hearings Required

Both the village board and town board must hold separate public hearings. Residents of the affected area have the right to comment.

3

Findings Required

Both boards must make formal findings that the annexation is in the overall public interest, considering tax impact, service delivery, and community character.

4

Approval Required From Both Boards

Both the village board AND the town board must approve the annexation. If they disagree, the matter goes to a special court panel.

5

Court Review if Disputed

If the boards reach different conclusions, a special three-judge panel from the Appellate Division reviews the record and makes the final determination.

What Changes After Annexation

Taxes

Annexed land pays village taxes and may lose town tax districts.

Services

Village provides water, sewer, police, and other services.

Zoning

Village zoning rules replace town zoning on annexed land.

Voting

Residents vote in village elections, not town elections.

Why It Matters in Penn Yan

The McFetridge Farm annexation proposal — which would bring approximately 500 units of housing on Route 14A into the Village of Penn Yan — is proceeding under this exact process. Understanding annexation law helps residents evaluate what is being proposed and what their rights are at each step of the process.

Read: McFetridge Farm Annexation Explained

Related Pages

Source: NYS General Municipal Law Article 17. Verified March 2026. This is a plain-English summary and not legal advice.