Extended home-shares, where a Nassau County resident rents one or two bedrooms while continuously occupying the rest of the dwelling, are generally permitted as accessory residential use. Hotel tax still applies for stays under 90 days under New York Tax Law.
Nassau County treats extended home-shares as residential occupancy rather than commercial lodging when the host remains onsite, the rented bedrooms do not exceed half the dwelling, and no separate cooking facilities are added. Stays under 90 days are subject to the Nassau County Hotel/Motel Occupancy Tax and the New York State sales tax on transient lodging. Stays of 90 days or longer convert to standard tenancy under NY Real Property Law and are exempt from hotel taxes but subject to HSTPA tenant protections including written lease and notice rules.
Failure to remit hotel tax for sub-90-day stays triggers Nassau County Treasurer audits, back-tax assessment with interest, and penalties up to 25 percent of unpaid tax plus loss of any village STR registration.
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See how Nassau County's extended home share rules stack up against other locations.
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