Commercial Casinos

Overview

New York State currently hosts four 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. | Environmental Review (SEQR) Materials for Eight Applicants

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

Taxes & Revenue

For the four Upstate Commercial Casinos, revenue is taxed as follows:

The gaming tax of 30% on Slot/ETG revenue, 10% on Table Game and Sports Wagering revenue are allocated 80% to Education/Property Tax Relief, 10% split equally between the host municipality and host county, and 10% split among non-host counties within the region on a per capita basis.

For the three Downstate Commercial Casinos, 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