Town of Rochester, Ulster County Community Preservation Transfer Tax

Effective February 1, 2026, pursuant to Local Law No. 6 of 2025, all applicable non-exempt real estate transfers within the Town of Rochester, Ulster County, New York (distinct from the City of Rochester in Monroe County) are subject to a supplemental 1% Real Estate Transfer Tax.

This tax is administered in addition to the standard New York State transfer tax and supports the Town's Community Preservation Fund, dedicated to preserving natural, scenic, historic, and open space resources.

Key Details:

• Rate: 1% applied only to the portion of the purchase price exceeding the median residential sales price in Ulster County.
• Payer: Typically the grantee (buyer), paid at closing during deed recording.
• Current Exemption Amount: As of April 2025, the median was $425,000 (note: this amount is periodically updated; please verify the current figure via the Ulster County Clerk's office or official sources).
• Example: For a property sold at $525,000 with a $425,000 exemption, the tax applies only to $100,000, resulting in $1,000 due.