Money & Taxes · Hudson Valley
Ulster Short-Term Rentals Have a County Occupancy-Tax Lane
Ulster County separates short-term rental occupancy tax from ordinary property-tax questions.
Published July 5, 2026 · Last verified July 5, 2026
A cabin, spare apartment, or weekend place in Ulster County can come with two tax stories. One story is about owning the property. The other may be about renting it for short stays.
Ulster keeps those lanes apart. Its finance material separates hotel, motel, and short-term-rental occupancy tax from tax rolls, assessment rolls, tax maps, delinquent taxes, and foreclosure information.
For operators, the short-stay piece has its own number. Ulster lists hotels, motels, and STR operators as responsible for collecting a 4% occupancy tax from occupants as a separate charge from the nightly room rent.
That is different from the January general tax bill or the September school tax bill a property owner may see. The same address can have an assessed value, a school district, a town collector, and a guest-tax duty attached to it.
Keep the paperwork plain: property taxes in one folder, rental-platform records in another, and county occupancy-tax notes beside the bookings. In Kingston, New Paltz, Saugerties, Woodstock, or a quieter Catskills road, the clue is the activity that created the question: owning the property or renting the stay.