Buyer's Guide: The Hudson Valley's "community preservation" tax

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BY JENNIFER GRIMES

If you’re purchasing a home in the Hudson Valley, you should be aware that there are a handful of towns that charge a one-time tax at the closing table, called a “community preservation” tax (CPT). The rates vary between towns, range between 1-2%, and are levied on the amount over the median sale price in that county. This new tax aims to fund critical projects like open space preservation, affordable housing, and historic preservation.

So for example, if you’re buying a $500,000 property in the Town of Marbletown (which includes the hamlets of High Falls, Stone Ridge, Kripplebush, Lyonsville, Lomontsville, Atwood and North Marbletown), you will write a check for 1% of the sale price over $376,500, which is the median sale price in Ulster County.

$500,000 - $376,500 = $123,500 amount over the median sale price

$123,500 * 1% = $1,235 community preservation tax

(Also check out our blog on the Top 6 Closing Costs.)

Hudson Valley towns that charge the community preservation tax and their rates:

ULSTER COUNTY
Median sale price $376,500*

• Town of New Paltz: 1.5%

• Kingston: 1.25%

• Town of Marbletown: 1%

• Town of Gardiner: 1.25%

DUTCHESS COUNTY
Median sale price $420,000*

• Red Hook: 2%

COLUMBIA COUNTY
Median sale price $432,000*

•Chatham: 1.5%


*The median sale price in each county is updated annually and posted HERE.

New York State’s Mansion Tax

And while we’re at it, if your dream home tops $1 million, you’ll enjoy paying an additional “mansion tax”. This one-time transfer tax is applied to the full purchase price on properties that sell for $1m or more. The rate starts at 1% and increases incrementally, reaching a maximum of 3.9% for properties valued at $25 million or more. Full details can be found HERE.


Jennifer Grimes is the Broker / Founder of Country House Realty.

This blog post is for informational purposes only and should not be construed as tax advice. Tax laws are complex and subject to change, and this post may not reflect the most recent developments. We strongly recommend that you consult with a qualified tax professional for advice on your individual tax situation.