BY COUNTY as of 1/2010
1.05% | Nassau* Orange * |
Putnam* Suffolk * |
Dutchess* |
1% | Allegany Broome Cayuga Clinton Cortland Delaware Erie Franklin |
Fulton Hamilton Herkimer Lewis Livingston Monroe Niagara Oneida Onondaga |
Orleans Oswego Saratoga Schoharie Schuyler Seneca Sullivan Washington Yates |
3/4% | Chemung Chenango Jefferson |
Madison Montgomery Ontario Otsego |
St. Lawrence Tioga Tompkins Ulster |
Varied % Rates | Albany Cattaraugus Chautauqua Columbia Essex Genesee Greene Rensselaer Rockland |
1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.30% |
Schenectady Steuben Warren Wayne Westchester Yonkers (city) Wyoming |
1.25% 1.25% 1.25% 1.25% 1.30% 1.80% 1.25% |
*Minus $30 for 1, 2, or condo fam. res.
All the information provided herein is believed to be accurate, however it is not guaranteed.
For The Boroughs of
QUEENS, BROOKLYN, MANHATTAN & THE BRONX
TRANSFER AND MORTGAGE TAX GUIDE as if 9/1/09
Property Type and Transaction Value |
NYC RPT | New York State Real Estate Transfer Tax | “Mansion Tax” | Mortgage Tax (NYC) (Except Co-op) |
1-2-3 Family Residential, Co-op or Condo Unit under $500,000.00 |
1% |
$2 per $500 |
N/A |
2.05% |
1-2-3 Family Residential, Co-op or Condo Unit at $500,000.00 |
1% |
$2 per $500 or |
N/A |
2.175% |
1-2-3 Family Residential, Co-op or Condo Unit $500,001-$999,999 |
1.425% |
$2 per $500 or |
N/A |
2.175% |
1-2-3 Family Residential Co-op or |
1.425% |
$2 per $500 or |
1% payable by grantee (grantor pays if grantee is exempt) |
2.175% |
All others |
1.425% |
$2 per $500 or |
N/A |
2. 05% |
All others |
1.425% |
$2 per $500 or |
N/A |
2.8% |
All others |
2.625% |
$2 per $500 or |
N/A |
2.8% |
Payment due date (delivery date is |
30 days |
15 days |
15 days |
Upon |
Penalty for |
5% per month (up to 25% plus interest) |
10% penalty plus 2% interest penalty (up to 25%) plus interest |
Same as deed stamps |
See Tax Law |
RICHMOND COUNTY MORTGAGE TAX
Residential – 1-2 & 3 Family Dwellings (% for each $100 or each remaining major fraction thereof) $0.00 to $10,000.00 1.8% $10,000.00 to $499,999.00 2.05% (less $30.00) $500,000.00 and over 2.175% (less $30.00) |
Commerical Property, Vacant Land or 4 or More Dwellings (% for each $100 or each remaining major fraction thereof) $0.00 to $499,999.00 2.05% $500,000.00 and over 2.8% |