New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter D - Mortgage Recording Taxes
Part 640 - Scope
Section 640.1 - Scope
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 640.1
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 253, 257
The mortgage recording taxes are taxes imposed on the recording of a mortgage on real property situated in New York State. The taxes are paid to the recording officer of any county in which the real property or any part thereof is situated, at the time the mortgage is recorded, or in the case of certain corporate trust mortgages at or before the time a further amount is to be advanced, accrues or becomes secured.
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