Executive Overview

• Are short-term rentals allowed in Pine Hill, NY? Yes—Pine Hill is a hamlet within the Town of Shandaken, which permits short-term rentals but licenses are required and strictly capped for non-owner-occupied (absent owner) units. Non-resident licenses are not currently being issued due to the cap. Owner-occupied and owner-secondary licenses remain available to eligible full-time local owners.
• All STRs in Shandaken are considered lodging facilities subject to Ulster County’s Hotel & Motel Room Occupancy Tax. Airbnb typically collects and remits this tax on behalf of hosts, but hosts are still required to file county tax returns.
• Compliance includes licensing, inspections, insurance, safety devices, emergency response, property identification, neighbor notice, and wildlife-resistant garbage storage.

How to Start an STR in Pine Hill (Shandaken) – Step-by-Step

1. Confirm town eligibility and license type

• Owner/Primary or Owner/Secondary license: Only for owners who live in Shandaken full-time and will be present while the STR is rented.
• Owner/Non-Resident license: Currently not being issued due to the cap. Existing non-resident licenses may be transfer-restricted; you can only obtain one if a licensed slot becomes available.

2. Ulster County Hotel & Motel Occupancy Tax registration (mandatory)

• File the Ulster County registration form to obtain a Certificate of Authority for tax filing even if Airbnb remits the tax for you.
• County: Ulster County Finance Department; online portal and forms are available through the county’s Hotel & Motel Room Occupancy Tax page.

3. Apply for a Shandaken STR license (owner-occupied/secondary)

• Complete the Shandaken STR license application and submit via the Town’s online payment portal. Licensing requires a property inspection.

4. Prepare for inspection and safety compliance

• Structures must meet Fire Prevention and Building Safety Code. The Town requires a 30-minute response commitment and on-site availability within one hour in emergencies.

5. Ongoing obligations

• Annual license renewal, neighbor notice prior to initial issuance, property address visibility, guest property map, wildlife-resistant garbage handling, and appropriate insurance coverage naming the STR activity (no platform-only insurance accepted).

6. Taxes and filings

• Ulster County Hotel & Motel Occupancy Tax returns must be filed quarterly even if Airbnb collects/remits. New York State sales tax may also apply depending on your business structure and local tax rules.

Required Documents, Permits, Licenses, and Guidelines

• Ulster County
  • Registration: Ulster County Hotel & Motel Room Occupancy Tax Registration Form
  • Ongoing: Quarterly filing of hotel occupancy tax returns; maintain records for at least three years
• Town of Shandaken
  • License: Shandaken STR License Application (Owner/Primary or Owner/Secondary)
  • Inspection: Fire and building safety code compliance inspection prior to license issuance
  • Insurance: Policy must list Landlord, STR, Homesharing, or Business Liability; platform insurance is not accepted
  • Neighbor Notice: Abutting/adjacent properties notified by certified mail (Town bills $8.10 per mailing)
  • Guest Materials: Property map showing boundaries/landmarks; clearly visible address number from road
  • Safety Equipment: Smoke alarms, CO2 detector, fire extinguishers (kitchen and exit doors), and telephone for emergency calls
  • Waste: Wildlife-resistant garbage container or secured shed/garage storage
• State of New York
  • Sales tax: Depending on your business type, you may need to register with the NYS Department of Taxation and Finance and collect/remit sales tax
  • Local taxes and fees: Some municipalities in NY impose additional local occupancy or business taxes/fees; verify obligations with local authorities

Specific Regulations for STRs (Shandaken and Ulster County, with NY Context)

• Licensing and caps
  • All STRs must be licensed to operate.
  • Licenses are not transferable between properties or owners.
  • Cap of 100 non-resident licenses (not currently accepting new non-resident applications).
• Owner-occupancy requirement
  • Owner/Primary and Owner/Secondary licenses require full-time local residence and presence during rentals.
• Zoning and land use
  • STR use is limited to dwelling units on residentially developed parcels; vacant parcels are not eligible.
• Inspections and safety
  • Structures must pass inspection for Fire Prevention and Building Safety Code; specific safety devices are mandated (see above).
• Emergency response and operations
  • Owner or property manager must respond within 30 minutes and be available in person within one hour to any emergency.
• Taxes
  • Ulster County Hotel & Motel Room Occupancy Tax applies to all STRs; Airbnb remits for many listings, but hosts must file returns quarterly.
  • NY State sales tax obligations depend on business structure and activities.
• Neighbor notification and public process
  • Abutting/adjacent properties receive certified mail notice (30-day input window) before initial license issuance.
• Property identification and guest guidance
  • Address numbers must be clearly visible from the road; a guest map of boundaries/landmarks is required to reduce trespassing.
• Waste management
  • Garbage must be stored in wildlife-resistant containers or secured storage at all times; guests cannot be instructed to “take their garbage with them.”
• Insurance
  • Insurance must explicitly cover STR activity; Airbnb/Host Protect platform insurance is not accepted.

Contact Information (Local Authority in Charge of STRs)

• Town of Shandaken (Licensing and Inspections)
  • Mailing: Town of Shandaken, PO Box 134, Phoenicia, NY 12464
  • Phone: (845) 688-5003
  • Website: Short-Term Rental Licensing
  • Licensing portal: Online Bill/Permit Payment (Shandaken)
  • Email: Not provided on the licensing page; phone contact recommended for licensing questions
• Ulster County Finance Department (Hotel & Motel Occupancy Tax)
  • Phone: (845) 340-3049 (general information)
  • Website: Ulster County Hotel & Motel Room Occupancy Tax
  • Registration form: Ulster County Hotel & Motel Room Occupancy Tax Registration Form
• NYS Department of Taxation and Finance
  • Phone: (518) 457-5431 (general)
  • Website: Tax Compliance and Business Registration

Important Notes for Investors

• Pine Hill has no separate municipal STR code; all requirements flow from the Town of Shandaken and Ulster County. When “Pine Hill” is referenced, it refers to the hamlet within Shandaken.
• Non-resident licenses remain capped and are not being issued at this time. If you do not already hold a non-resident license in Shandaken, acquiring one will likely require purchasing a property with an existing active license and confirming transferability with the Town.
• Plan for the cost and time of inspections, neighbor notifications, and annual renewals.
• Budget for Ulster County filings and potential NYS sales tax compliance.
• Because local rules can change, verify the latest caps and application windows directly with the Town before any acquisition.

Source Links

• Town of Shandaken Short-Term Rental Licensing (requirements, caps, application) [Short-Term Rental Licensing – Town of Shandaken]
• Town of Shandaken STR License Application (Owner/Primary or Owner/Secondary) [STR Application – Town of Shandaken]
• Shandaken STR law (full legal text) [Short-Term Rental Law – Town of Shandaken]
• Ulster County Hotel & Motel Room Occupancy Tax page [Hotel & Motel Room Occupancy Tax – Ulster County]
• Ulster County Hotel & Motel Room Occupancy Tax Registration Form [Registration Form – Ulster County]
• Ulster County municipal resource listing with STR contact references [Home Sweet Hudson – Ulster County STR Documents]
• STR law overview and practical due diligence [STR.haus – Ulster County, NY Short-Term Rental Regulation by Town]

This guide is investor-focused and reflects current information available as of 2025-06. Always confirm active caps and application status with the Town of Shandaken before purchasing or listing a short-term rental.