Treasurer's Office
The Payment Portal for Short-Term Rentals is now open.
To make your short term rental occupancy tax payments, click HERE and follow the instructions. You will need your Registration Number to make the payment
PLEASE UTILIZE THE EMAIL ADDRESS YOU SUBMITTED WITH YOUR REGISTRATION.
THOSE USING THE VRBO PLATFORM NEED NOT TO REMIT OCCUPANCY TAX TO COLUMBIA COUNTY. IT IS BEING COLLECTED BY VRBO AND REMITTED BY VRBO.
(This does NOT apply to any other platforms)
You will have until October 15, 2025 to make your payment without penalty.
After that date, a late payment fee will be attached to your balance owed.
To make your short term rental occupancy tax payments, click HERE and follow the instructions. You will need your Registration Number to make the payment
PLEASE UTILIZE THE EMAIL ADDRESS YOU SUBMITTED WITH YOUR REGISTRATION.
THOSE USING THE VRBO PLATFORM NEED NOT TO REMIT OCCUPANCY TAX TO COLUMBIA COUNTY. IT IS BEING COLLECTED BY VRBO AND REMITTED BY VRBO.
(This does NOT apply to any other platforms)
You will have until October 15, 2025 to make your payment without penalty.
After that date, a late payment fee will be attached to your balance owed.
Short-Term Rental Registration
In Columbia County, New York, a 4% lodging tax on short-term rentals (STRs) went into effect on January 1, 2025. This tax applies to hotels, motels, and short-term rental properties, including Airbnb, within the county, but excludes those within the City of Hudson, which has its own occupancy tax.
In the coming weeks, Columbia County will be rolling out a process where short-term registrants can submit information to pay the lodging tax on short-term rental properties.
Click the button below to complete the Short Term Rental Registration form:
Frequently Asked Questions
Who needs to register?
All individuals and business entities that rent their building, or rooms in their building, to be used on a short-term basis (in Columbia County rentals under 30 consecutive days) must register and pay the Occupancy Tax. If you own multiple properties for rental in Columbia County a separate registration is needed for each address.
How do I register?
Registration is online at Short Term Rental Registration. If you have questions or require assistance to register, please contact the Treasurer’s office at 518-828-0513 or email [email protected] .
How long do I have to register?
30 days from June 1, 2025. After that date you could be subject to penalties.
Do I need to register every year?
You will need to register with the county every two years. However if there are any interim changes to your contact or ownership information, if you add or delete rental properties, etc, please notify the county at [email protected] as soon as possible.
Do I need to register with the county if I have already applied for a permit with my town or village?
Yes. A permit with your town or village sets out the conditions under which you are allowed to operate a
STR in that locality; it does not satisfy the requirement to register with the county for tax purposes.
If I am registering for the first time, and my town/village requires a permit, do I register first with the
county or with the town? The preference is that you register with the county first as you will need the
county registration number for your town/village permit. That said you could register with both entities
more or less at the same time with the understanding that your local permit will require the county
registration number to be complete.
How much tax needs to be charged?
The Columbia County Occupancy tax is 4% effective July 1, 2025.
Note: NYS began collecting sales tax on STRs as of March 1, 2025. NYS Sales Tax will be collected and
remitted separately to NYS or its agent.
What is the implementation date of the tax?
July 1, 2025.
Is the Occupancy Tax due on rentals booked before July 1?
The Occupancy Tax is collected at the time of payment. If an occupant reserves and pays for the room prior to July 1, there is no tax due as the payment was collected prior to July 1. If the room is reserved before July 1, and paid after July 1, the
tax must be collected and paid.
How do I pay?
You will need to register with Columbia County at the link at the top of the page. Upon completion of the registration you will be provided a registration number via email that will allow you to login and pay your taxes. If you have questions or require assistance to pay your taxes, please contact the Treasurer’s office at 518-828-0513 or email [email protected] . Payments will only be accepted online.
Can I pay the Occupancy Tax through AirBnB or other web-based platform?
Not at the present time. Columbia County does not currently have an agreement with AirBnB to collect these taxes. Any future agreement would be subject to the requirements of the 2024 New York State STR law.
When do I pay?
2025 Payment Schedule
Rental Quarter Payment Portal Open
3rd Q Jun 1 – Aug 31 September 20th, due Oct. 15th
4th Q Sept 1- Nov 30 December 20th
2026 Payment Schedule
Rental Quarter Payment Portal Open
1st Q Dec 1-Feb 28 March 20th
2nd Q Mar 1 – May 31 June 20th
3rd Q Jun 1 – Aug 31 September 20th
4th Q Sept 1- Nov 30 December 20th
Other questions: please contact the Treasurer’s office at 518-828-0513 or email [email protected] .
In the coming weeks, Columbia County will be rolling out a process where short-term registrants can submit information to pay the lodging tax on short-term rental properties.
Click the button below to complete the Short Term Rental Registration form:
Frequently Asked Questions
Who needs to register?
All individuals and business entities that rent their building, or rooms in their building, to be used on a short-term basis (in Columbia County rentals under 30 consecutive days) must register and pay the Occupancy Tax. If you own multiple properties for rental in Columbia County a separate registration is needed for each address.
How do I register?
Registration is online at Short Term Rental Registration. If you have questions or require assistance to register, please contact the Treasurer’s office at 518-828-0513 or email [email protected] .
How long do I have to register?
30 days from June 1, 2025. After that date you could be subject to penalties.
Do I need to register every year?
You will need to register with the county every two years. However if there are any interim changes to your contact or ownership information, if you add or delete rental properties, etc, please notify the county at [email protected] as soon as possible.
Do I need to register with the county if I have already applied for a permit with my town or village?
Yes. A permit with your town or village sets out the conditions under which you are allowed to operate a
STR in that locality; it does not satisfy the requirement to register with the county for tax purposes.
If I am registering for the first time, and my town/village requires a permit, do I register first with the
county or with the town? The preference is that you register with the county first as you will need the
county registration number for your town/village permit. That said you could register with both entities
more or less at the same time with the understanding that your local permit will require the county
registration number to be complete.
How much tax needs to be charged?
The Columbia County Occupancy tax is 4% effective July 1, 2025.
Note: NYS began collecting sales tax on STRs as of March 1, 2025. NYS Sales Tax will be collected and
remitted separately to NYS or its agent.
What is the implementation date of the tax?
July 1, 2025.
Is the Occupancy Tax due on rentals booked before July 1?
The Occupancy Tax is collected at the time of payment. If an occupant reserves and pays for the room prior to July 1, there is no tax due as the payment was collected prior to July 1. If the room is reserved before July 1, and paid after July 1, the
tax must be collected and paid.
How do I pay?
You will need to register with Columbia County at the link at the top of the page. Upon completion of the registration you will be provided a registration number via email that will allow you to login and pay your taxes. If you have questions or require assistance to pay your taxes, please contact the Treasurer’s office at 518-828-0513 or email [email protected] . Payments will only be accepted online.
Can I pay the Occupancy Tax through AirBnB or other web-based platform?
Not at the present time. Columbia County does not currently have an agreement with AirBnB to collect these taxes. Any future agreement would be subject to the requirements of the 2024 New York State STR law.
When do I pay?
2025 Payment Schedule
Rental Quarter Payment Portal Open
3rd Q Jun 1 – Aug 31 September 20th, due Oct. 15th
4th Q Sept 1- Nov 30 December 20th
2026 Payment Schedule
Rental Quarter Payment Portal Open
1st Q Dec 1-Feb 28 March 20th
2nd Q Mar 1 – May 31 June 20th
3rd Q Jun 1 – Aug 31 September 20th
4th Q Sept 1- Nov 30 December 20th
Other questions: please contact the Treasurer’s office at 518-828-0513 or email [email protected] .