ERIE COUNTY, 
CITY OF MOUNT VERNON
CITY OF YONKERS

Broome County Transfer Tax

Rate is $.50 for each $500 of consideration or fractional part 
thereof payable by the grantor

Columbia County Transfer Tax

Rate is $1.00 for each $500, or part thereof, of consideration
payable by the grantor effective December 1, 2007. 
For a one family residence the first $150,000 
of consideration is exempt

Erie County Real Estate Transfer Tax

Rate is $2.50 for each $500 of consideration 
or fractional part thereof payable by the grantor

City of Mount Vernon Transfer Tax

Rate is 1% of consideration in excess of $100,000 payable by the grantor on 
deeds delivered on and after January 1, 2001.
 (Had been payable by the grantee)

City of Yonkers Transfer Tax

Rate was 2.75% of the total consideration when the consideration was in excess of $25,000 for deeds delivered prior to January 1, 1999

Rate was 1.4% of the total consideration when the consideration was in excess of $25,000 for deeds delivered on and after January 1, 1999  and prior to January 3, 2000

Rate was 1% of the total consideration when the consideration is in excess of $25,000 for 
deeds delivered on and after January 3, 2000

Rate is 1.5% of the total consideration when the consideration is in excess of $25,000 for 
deeds delivered on and after July 1, 2005

Payable by the grantor

Suffolk County/Peconic Bay Region
Transfer Tax

Chapter 114 of the Laws of 1998 authorized each town in the Peconic Bay Region (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) to establish by local law a transfer tax of 2% of consideration on the conveyance of real property or an interest therein where the consideration exceeds $500. All revenue from this tax will be deposited in the applicable Town’s Community Preservation Fund. Application of the additional transfer tax was approved in each town in referendums on the November 3 election ballot. The tax was effective April 1, 1999, except in the Town of Southold where the tax was effective March 1, 1999. The tax applies to conveyances recorded after the effective date. However, the tax does not apply to conveyances made after the effective date of the applicable Local Law pursuant to a binding written contract entered into prior to the effective date.

1. The tax is payable by the grantee. If, however, the grantee does not pay the tax or is exempt from payment, the grantor must pay the tax. The grantor and the grantee are jointly and severally liable for payment.
   
   
2. In the Towns of Shelter Island, East Hampton and Southampton, the first $250,000 of consideration for improved land is exempt. For unimproved land the first $100,000 of consideration is exempt.
   
   
3. In the Towns of Riverhead and Southold the first $150,000 of consideration for improved land is exempt. For unimproved land the first $75,000 of consideration is exempt.
   
   
4. The additional transfer tax must be paid to the Suffolk County Clerk at the same time that the State’s Real Estate Transfer Tax is paid. A form to accompany payment will be issued by the County Treasurer.
   
   
5. The transfer tax will be in effect until December 31, 2010.
   

Nassau County Transfer Tax
Repealed for Transfers on and after December 25, 1999

Rate was $5.00 for each $500 of consideration or part thereof payable
 by the grantor effective August 15, 1999

Town of Red Hook (Dutchess County) 
Community Preservation Fund Transfer Tax 
Effective August 1, 2007

2% of consideration on the conveyance of real property or 
an interest therein in the Town of Red Hook. There is 
an exemption from consideration equal to the median 
sales price of real property in Dutchess County 

Tompkins County Transfer Tax
Effective August 16, 2006

Rate is $1.00 for each $500 of consideration or fractional part thereof, payable by the Grantor.

Town of Warwick, Orange County 
Community Preservation Fund Real Estate Transfer Tax
For Transfers on and after April 1, 2007

Real Estate Transfer Tax of 0.75% of consideration on the transfer of real property or an interest therein in the Town of Warwick when the the amount of consideration exceeds $500. On the conveyance of improved real property or an interest therein the first $100,000 of consideration is exempt. On the conveyance of unimproved real property or an interest therein the first $50,000 of consideration is exempt. The Transfer Tax is payable by the Grantor but the Grantee is required to pay the tax if it is not paid by the Grantor or if the Grantor is exempt from payment of the Tax.