Here is a positive and welcome change regarding Suffolk County's outrageous taxes regarding vacation rentals. If you qualify as a permanent resident of the property, your hotel/motel/rental property tax is ELIMINATED!

Please see below, enacted wisely this year on June 1, 2023.

Rentals in Duration of 30 Days or More/Permanent Resident
In accordance with the Suffolk County hotel motel occupancy tax law (Chapter 523-9 of the Suffolk County Code) and the New York State law authorizing the occupancy tax (NYS Tax Law Section 1202-O), occupants of a rental facility (hotel, motel, B&B, tourist home) for 30 consecutive days or longer are considered “permanent residents” and are not subject to the 5.5% occupancy tax effective June 1, 2023. These laws imply that once an occupant qualifies as a “permanent resident” the tax can no longer be imposed and that taxes previously collected are refundable to the occupant. It should be noted that, although general New York State law defines a “permanent resident” as an occupant after 90 days for state sales tax purposes, the above-cited State law granting authority to municipalities to collect occupancy tax defines a “permanent resident” as an occupant after 30 consecutive days. Consequently, hotel/motel facilities must refund the occupancy tax collected during the first 30 days as soon as the occupant surpasses the 30 days of continuous occupancy. The hotel/motel should be aware that any refund of this nature may be taken as a credit on the following quarter tax remittance form; however, an explanation and backup must be provided for the credit.

And Smoke Alarms save lives - Suffolk County will give you a free smoke alarm for your Shelter Island property. Please call for an appointment 516 229-1086 or visit www.redcross.org/LIFireSafety

Remember - landlords on Shelter Island help the island's economy daily. Reject all overregulation and overreaching legislation that hurts your rental property and damages the island. STRS bring in business and revenue to the island - and support island businesses (and have for over one hundred years).