Greenburgh, NY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of room rent
- Coverage area
- unincorporated Town only
- Exempt stays
- 90+ consecutive days
- Collected by
- Town Comptroller
- Returns due
- quarterly, within 20 days
- Late penalty
- 5%/month, max 25%, plus interest
Summary
Greenburgh charges a 3% occupancy tax on every room rented in a hotel or motel in the unincorporated part of the town. Operators collect the tax from guests and remit it to the Town Comptroller. Guests staying 90 or more consecutive days count as permanent residents and are exempt, along with government and qualifying charitable occupants.
On and after the first day of February 2017, there is hereby imposed and there shall be paid a tax of 3% upon the rent for every occupancy of a room or rooms in a hotel and/or motel in the unincorporated area of the Town, except that the tax shall not be imposed upon a permanent resident or an exempt occupant. The tax imposed by this article shall be paid upon any occupancy on and after the first day of February 2017, although such occupancy is pursuant to a prior contract, lease or other arrangement.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4570580; v39 updated 2025-10-22; through 10-22-2025).
Full Breakdown
The Town Board adopted the Hotel and/or Motel Occupancy Tax under Article XIV of Chapter 440, citing New York Tax Law § 1202-dd, effective February 1, 2017. Section 440-75 sets the rate at 3% of the room rent for every occupancy in a hotel or motel, defined in § 440-74 as a building regularly kept open for lodging guests, including an apartment hotel, motel or boarding house with at least four rentable rooms. The tax reaches only hotels and motels in the town's unincorporated area, so it does not apply inside the six incorporated villages within Greenburgh's borders.
Section 440-77 exempts permanent residents (90+ consecutive days), and § 440-78 exempts the state, federal government, qualifying charitable and religious organizations, and occupants whose rent is paid from Westchester County public assistance. Operators must register with the Town Comptroller within 10 days of the law's effective date, or within three days of opening for later businesses, under § 440-79, and must display the resulting Certificate of Authority where guests can see it. Section 440-80 requires quarterly returns, covering the periods ending the last day of February, May, August and November, filed within 20 days of each period's close.
An editor's note attached to the article records that the 2017 local law was written to expire September 1, 2019 unless extended by the state legislature, so current applicability should be confirmed with the Comptroller's office.
Violations & Fines
Failing to file a return or remit the tax on time draws a penalty of 5% of the unpaid tax per month, capped at 25% per year, plus 1% monthly interest under § 440-81A. Willfully filing a false return, failing to register, failing to display the Certificate of Authority, or failing to separately state and collect the tax from an occupant is a misdemeanor punishable by a fine of up to $1,000, and officers of a corporate operator are personally liable for tax collected but not remitted.
Frequently Asked Questions
Does the Greenburgh hotel tax apply inside the villages?
Who actually pays the 3% tax?
Is the 3% rate still in effect?
What happens if a hotel operator skips registration?
Sources & Official References
Other rules in Greenburgh
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How other cities in Westchester County handle transient occupancy tax.