MORTGAGE RECORDING TAX

(main index)

MORTGAGE TAX RATES

AFFIDAVITS

• New York Real Property Law, Section 275

• New York Tax Law, Article 11, Section 255
  • Collateral Assignment
  • Collateral Mortgage
  • Consolidation and Extension
    • Form 1
    • Form 2
  • Negative Amortization
  • Reverse Mortgage
  • Substitute Mortgage
  • Wrap-Around Mortgage
  • Wrap Holder Refinance (Outside of New York City)
    
    
• Indefinite Mortgage - Tax Law Section 256
• Natural Person - Tax Law Section 253 (1-a)
• Section 260

MORTGAGES

• Mortgage Assignments, New York Real Property Law, Section 275 Affidavit
  
• MT-15 (12/1/09) ("Mortgage Recording Tax Return")
  
• Multistate Transactions - Cap on New York Mortgage
  • Form 1
  • Form 2
• Savings Clause, New York Tax Law, Section 255
  • Form 1
  • Form 2

PUBLICATIONS

• Application of the Mortgage Recording Tax to Commercial Credit Line Mortgages. TSB-M-99(1)R of the Technical Services Bureau, Taxpayer Services Division, New York State Department of Taxation and Finance, issued June 25, 1999. 
  
  
• Article, "Credit Line Mortgages in New York"
  
  
• Article, "Department of Taxation and Finance Rulings on Commercial Credit Line Mortgages"
  
  
• Department of Taxation and Finance Declaratory Ruling on extending the "draw period" under a home equity credit line mortgage. (Adobe Acrobat Portable Document Format/pdf)® 
  
  
• Article, "Last Dollar Endorsements and Capping the New York Mortgage"
  
  
• Article, "Mortgage Recording Tax Changes for Spreader Agreements" 
  
  
• Article, "Revisiting Mortgage Assignments - Real Property Law Section 275"
  

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ACKNOWLEDGMENTS

DECLARATIONS AND AGREEMENTS

FORMS FOR RECORDING

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Comments or questions can be e-mailed to Michael J. Berey

mberey@firstam.com