The 123rd New York State Legislature, consisting of the New York State Senate and the New York State Assembly, met from January 3 to April 6, 1900, during the second year of Theodore Roosevelt's governorship, in Albany.

Under the provisions of the New York Constitution of 1894, 50 Senators and 150 assemblymen were elected in single-seat districts; senators for a two-year term, assemblymen for a one-year term. The senatorial districts were made up of entire counties, except New York County (twelve districts), Kings County (seven districts), Erie County (three districts) and Monroe County (two districts). The Assembly districts were made up of contiguous area, all within the same county.

At this time there were two major political parties: the Republican Party and the Democratic Party.

The New York state election, 1899, was held on November 7. No statewide elective offices were up for election.

The Legislature met for the regular session at the State Capitol in Albany on January 3, 1900, and adjourned on April 6.

S. Frederick Nixon (R) was re-elected Speaker, with 92 votes against 57 for J. Franklin Barnes (D).

Note: In 1897, New York County (the boroughs of Manhattan and Bronx), Kings County (the borough of Brooklyn), Richmond County (the borough of Staten Island) and the Western part of Queens County (the borough of Queens) were consolidated into the present-day City of New York. The Eastern part of Queens County (the non-consolidated part) was separated in 1899 as Nassau County. Parts of the 1st and 2nd Assembly districts of Westchester County were annexed by New York City in 1895, and became part of the Borough of the Bronx in 1898.

The asterisk (*) denotes members of the previous Legislature who continued in office as members of this Legislature.

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