N.Y. Comp. Codes R. & Regs. tit. 20 § 575.2
Current through Register Vol. 46, No. 45, November 2, 2024
Tax Law, § 1402
The real estate transfer tax is imposed on each conveyance of real property or interest therein, including the conveyance of shares in a cooperative housing corporation, when the consideration exceeds $500.00. The rate of tax is $2.00 for each $500.00, or fractional part thereof, of such consideration or value.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 575.2