Commercial Casinos

Overview

New York State currently hosts five Commercial Casino facilities, with live dealers, table games, slot machines, poker, and other games. Division staff at each facility are responsible for regulatory reviews of operations and to ensure the gaming is conducted in accordance with all applicable laws, rules, and regulations.

New Commercial Casinos

On December 15, 2025, the Commission unanimously voted to license three new commercial casinos:

Bally's Bronx, Ferry Point, The Bronx
Hard Rock Metropolitan Park, Willets Point, Queens
Resorts World New York City, Aqueduct, Queens (conversion of existing video lottery terminal facility)

The siting and evaluation process for the casinos was managed by an independent Gaming Facility Location Board, which received eight applications for evaluation.

Applicants for a commercial casino were required to complete all entitlement processes, including environmental reviews required under the State Environmental Quality Review Act (SEQR) before September 30, 2025. SEQR identifies any potential adverse environmental effects of proposed actions, assesses their significance, and propose measures to eliminate or mitigate significant impacts. The environmental review materials for all applicants are available online.

Licensed Facilities

del Lago Resort & Casino Tyre, Seneca County	License \| Amendment 1
Resorts World Catskills Thompson, Sullivan County	License \| License Amendment 1
Rivers Casino & Resort at Mohawk Harbor Schenectady, Schenectady County	License \| License Amendment 1
Tioga Downs Casino, Racing & Entertainment Nichols, Tioga County	License \| License Amendment 1
Newly Licensed Casinos
Bally's Bronx Ferry Point, The Bronx	License
Hard Rock Metropolitan Park Willet's Point, Queens	License
Resorts World New York City Ozone Park, Queens	License

NYC Commercial Casinos - Taxes & Revenue

The gaming revenue from New York City's three commercial casinos is taxed* at the rates proposed by each applicant to the Gaming Facility Location Board:

Resorts World New York City:

Slot Machines/Electronic Table Games: 56%
Table Games (including retail Sports Wagering): 30%

Hard Rock Metropolitan Park:

Slot Machines/Electronic Table Games: 25%
Table Games (including retail Sports Wagering): 10%

Bally’s Bronx:

Slot Machines/Electronic Table Games: 30%
Table Games (including retail Sports Wagering): 10%

*The Gaming Facility Location Board recommended - and the Gaming Commission concurred - that applicants be considered and licensed based upon the tax rates each proposed.

The tax revenue is distributed as follows:

Licensee	MTA	Education Aid	Host County		Host Municipality	Surrounding Counties
Bally’s Bronx	50%	50%	N/A		N/A	N/A
Hard Rock Metropolitan Park	50%	50%	N/A		N/A	N/A
Resorts World New York City	Tax Revenue Distribution Until Education Aid Hold Harmless Amount is Reached:
	Education Aid (80%)			MTA (20%)
	Excess Tax Revenue Distribution Once Education Aid Hold Harmless Is Reached:
	MTA receives 100% share until it receives the same amount as the education hold harmless
	Excess Tax Revenue Distribution Once Education Aid and MTA Hold Harmless Amount is Reached:
	MTA (50%) and Education (50%) split any surplus

Upstate Commercial Casinos - Taxes & Revenue

The gaming revenue from four commercial casinos in upstate New York is taxed as follows:

Slot Machines/Electronic Table Games: 30%*
Table Games (including retail Sports Wagering): 10%

The tax revenue is distributed as follows:

Education/Property Tax Relief: 80%
Host Municipality and Host County (Split): 10%
Non-Host Counties with Region on Per-Capita Basis: 10%

*The gaming tax rates were temporarily lowered to 30% on Slot/ETG revenue from April 1, 2021 to March 31, 2026 and April 1, 2026 through June 30, 2031.