Hampden County, MA Short-Term Rentals: Taxes & Fees (2026)

Hampden County has no county taxing authority. Chapter 34B of the Massachusetts General Laws abolished Hampden County government effective July 1, 1998; all functions transferred to the Commonwealth. STR taxation is entirely state and municipal. Under Chapter 337 of the Acts of 2018 (effective July 1, 2019), MGL c.64G subjects rentals of 31 days or fewer to: (1) a 5.7% state room occupancy excise under c.64G section 3; (2) an optional local excise up to 6% under c.64G section 3A; (3) an optional community impact fee up to 3% under c.64G section 3D, applied to professionally-managed operators (2+ units in same town) or owner-occupied 2-3 family STRs, with at least 35% earmarked for affordable housing or infrastructure. Operators must register with the Department of Revenue (MGL c.62C section 67) before listing; the registration fee is $50 per unit. Bookings 14 days or fewer per calendar year are exempt if the operator files an annual exemption with DOR. Confirm specific local rates with each town's assessor (Springfield, Holyoke, Chicopee, Westfield, Agawam, etc.).