Smith-Taylor Cabin
Why it's listed
Sited on the highest point of 1.88-acre Taylor's Island in Coecles Harbor, this log cabin began around 1905 as a picnic retreat built by borax magnate Francis Marion "Borax" Smith, who owned a large summer estate on Shelter Island. Its original section has side-notched logs, a wraparound veranda, cedar log rafters and a large fieldstone fireplace. Hotelier S. Gregory Taylor bought the island in 1937 and added a kitchen, bath, bedrooms and a three-story tower, turning it into a year-round dwelling while echoing the original rustic details. A final bedroom followed around 1955. The island passed to the Town of Shelter Island in 1997. The cabin is recognized for its link to the island's summer-resident tradition, its association with Smith, and its blend of Adirondack log construction with bungalow-style additions. It retains a high degree of integrity and serves as a visual landmark for boaters in the harbor.
Significance in brief: The nomination argues it reflects Shelter Island's tradition of wealthy summer residents (Criterion A) and is the last residential structure associated with borax industrialist Francis Marion "Borax" Smith (Criterion B). It also combines an authentic log cabin with bungalow-type additions in the Rustic or Adirondack manner (Criterion C), with high integrity on its original site.
Machine-generated summary. This summary was generated by a language model from the official nomination document and has not been reviewed line by line by an editor. It may contain errors. Check the source document before relying on any detail. Source: nomination document (PDF) · National Archives catalog entry. NRHP reference 07001016, listed September 28, 2007. Summary generated October 2026 (model claude-sonnet-5-5, prompt v1.0-2026-10-29, confidence medium).
Key facts
| Address | Taylor's Island, Shelter Island |
|---|---|
| County | Suffolk County |
| Listed | September 28, 2007 |
| Reference number | 07001016 |
| Resource type | Building |
| Period of significance | Ca. 1905-1948 |
| Architectural style | Other: Adirondack style log cabin (Rustic) |
| Criteria |
|
| Areas of significance | Architecture, Conservation, Entertainment/Recreation |
| Level of significance | Local |
| Status (as stated in the nomination) | Current function is listed as vacant; the island is owned by the Town of Shelter Island and used as a park. |
| Acreage | 0.9 |
| Coordinates | 41.07160, -72.29823 (NPS GIS) |
What listing means for this property
National Register listing is honorary for a privately owned home: it does not by itself restrict what an owner may do with their own money, and it does not require public access. Restrictions come from local landmark or historic-district ordinances, which are separate (how they differ).
Owner-occupied houses are not eligible for the 20% federal rehabilitation tax credit, which applies to income-producing buildings, but many states offer credits for homeowners. Listing also opens the door to preservation easements and to buying a plaque. Start with what listing means for homeowners, renovating a listed house and selling one.
Noted as vacant in the nomination. Nomination documents can be decades old; current status may differ. If you are considering buying an empty listed property, read the due-diligence checklist.
General information, not legal or tax advice. Rules change; confirm with your State Historic Preservation Office or a qualified adviser.
Sources and further reading
- National Park Service, National Register of Historic Places database (snapshot May 2026), reference 07001016.
- Nomination form (PDF, National Archives) — catalog entry
- Wikipedia article (used for cross-checking only; text not reproduced here)
- Wikidata Q7544932
- This listing as JSON
Last updated October 2026. Found an error? See the editorial policy for how to report it.