The 131st New York State Legislature, consisting of the New York State Senate and the New York State Assembly, met from January 1 to June 11, 1908, during the second year of Charles Evans Hughes's governorship, in Albany.

Under the provisions of the New York Constitution of 1894, re-apportioned in 1906 and 1907, 51 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 (eight districts), Erie County (three districts) and Monroe County (two districts). The Assembly districts were made up of contiguous area, all within the same county.

On April 27, 1906, the Legislature re-apportioned the Senate districts, increasing the number to 51. The apportionment was then contested in the courts.

The Legislature also re-apportioned the number of assemblymen per county. Nassau County was separated from the remainder of Queens County; Albany, Broome, Cattaraugus, Cayuga, Onondaga, Oswego and Rensselaer counties lost one seat each; Erie, Monroe and Westchester gained one each; and Kings and Queens counties gained two each.

On April 3, 1907, the new Senate and Assembly apportionment was declared unconstitutional by the New York Court of Appeals.

On July 26, 1907, the Legislature again re-apportioned the Senate districts, and re-enacted the 1906 Assembly apportionment.

At this time there were two major political parties: the Republican Party and the Democratic Party. The Independence League, the Socialist Party and the Prohibition Party also nominated tickets.

The New York state election, 1907, was held on November 5. The only two statewide elective offices up for election were two judgeships on the New York Court of Appeals which were carried by a Republican and a Democrat both of which had been endorsed by the other major party.

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