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2009 |
2008 |
2007 |
2006 |
2005 | 2004 | 2003
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1999 |
1997 | 1996 | 1995
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1994
1993 | 1992 | 1991 | 1990 | 1989 |
1988 |
1987 | 1986 | 1983 | 1982 |
1981 | 1980 | 1979
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Number |
Title |
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2009
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TSB-M-09(9)R |
Changes to the Mortgage Recording Tax
Rates Affecting Dutchess County
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TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S
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Amendments That Encourage Compliance with
the Tax Law and Enhance the Tax Department's Enforcement Ability
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TSB-M-09(7)R |
Changes to the Mortgage Recording Tax
Rates Affecting Cattaraugus County
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TSB-M-09(6)R |
Genesee County Mortgage Recording Tax
Extended
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TSB-M-09(5)R |
Columbia County Mortgage Recording Tax
Extended
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TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S
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Tax Preparer Registration Program
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TSB-M-09(3)R |
Changes to the Mortgage Recording Tax
Rates Affecting Greene County
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TSB-M-09(2)R |
Yonkers Mortgage Recording Tax Extended
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TSB-M-09(6)I, (6)C,
(5)M, (1)R, (5)S
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Voluntary Disclosure and Compliance
Program Legislative Change Regarding the Disclosure of Information
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2008
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Select a Different Year |
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TSB-M-08(5)R |
Special Additional Mortgage Recording Tax
Exemption for Federal Credit Unions that Convert to State Credit Unions
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TSB-M-08(6)I, (11)C,
(6)M, (4)R, (10)S
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Voluntary Disclosure and Compliance
Program |
TSB-M-08(10)C, (5)I,
(5)M, (3)R, (8)S
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Changes in Procedures for Obtaining
Guidance from the Tax Department |
TSB-M-08(1)R
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Changes to the Mortgage Recording Tax
Rates Affecting Warren County |
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2007
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Select a Different Year |
TSB-M-07(9)R
|
Rensselaer County Mortgage Recording Tax
Extended |
TSB-M-07(8)R
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Changes to the Mortgage Recording Tax Rates
Affecting Cortland County |
TSB-M-07(7)R
|
Changes to the Mortgage Recording Tax Rates
Affecting Dutchess County |
TSB-M-07(6)R
|
Genesee County Mortgage Recording Tax Extended |
TSB-M-07(5)R
|
Lewis County Mortgage Recording Tax Extended
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TSB-M-07(4)R |
Mortgages Executed by a Fire Company or
Voluntary Ambulance Service Exempt from Mortgage Recording Tax
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TSB-M-07(3)R
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Yonkers Mortgage Recording Tax Extended |
TSB-M-07(2)R
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Sullivan County Mortgage Recording Tax
Extended |
TSB-M-07(1)R
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Columbia County Mortgage Recording Tax
Extended |
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2006
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Select a Different Year |
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TSB-M-06(5)R |
Changes to the Mortgage Recording Tax Rates
Affecting Hamilton County Note: This memorandum
provides notification of changes to the mortgage recording tax rates
affecting Hamilton County effective January 1, 2007.
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TSB-M-06(14)S, (7)C,
(9)I, (6)M, (4)R |
Department to Issue NYT-Gs (New York Tax
Guidances)
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TSB-M-06(3)R |
Changes to the Mortgage Recording Tax Rates
Affecting Schoharie County Note: This memorandum
provides notification of changes to the mortgage recording tax rates
affecting Schoharie County effective November 1, 2006.
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TSB-M-06(2)R |
Changes to the Mortgage Recording Tax Rates
Affecting Essex County Note: This memorandum provides
notification of changes to the mortgage recording tax rates affecting Essex
County effective November 1, 2006.
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2005
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Select a Different Year |
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TSB-M-05(13)R |
Changes to the Mortgage Recording Tax Rates
Affecting Wyoming County. Note: This memorandum provides
notification of changes to the mortgage recording tax rates affecting
Wyoming County effective January 1, 2006.
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TSB-M-05(12)R |
Changes to the Mortgage Recording Tax Rates
Affecting Herkimer County. Note: This memorandum provides
notification of changes to the mortgage recording tax rates affecting
Herkimer County effective November 1, 2005.
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TSB-M-05(11)R |
Changes to the Mortgage Recording Tax Rates
Affecting Yates County. Note: This memorandum provides
notification of changes to the mortgage recording tax rates affecting Yates
County effective November 1, 2005.
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TSB-M-05(10)R |
Changes to the Mortgage Recording Tax Rates
Affecting Steuben County. Note: This memorandum provides
notification of changes to the mortgage recording tax rates affecting
Steuben County effective November 1, 2005.
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|
TSB-M-05(9)R |
Changes to the Mortgage Recording Tax Rates
Affecting Schenectady County. Note: This memorandum provides
notification of changes to the mortgage recording tax rates affecting
Schenectady County effective November 1, 2005.
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TSB-M-05(8)R |
Changes to the Mortgage Recording Tax Rates
Affecting Albany County. Note: This memorandum provides
notification of changes to the mortgage recording tax rates affecting Albany
County effective November 1, 2005.
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TSB-M-05(7)R |
Changes to the Mortgage Recording Tax Rates
Affecting Chautauqua County. Note: This memorandum provides
notification of changes to the mortgage recording tax rates affecting
Chautauqua County effective October 1, 2005.
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TSB-M-05(6)R |
Changes to the Mortgage Recording Tax Rates
Affecting Wayne County. Note: This memorandum provides
notification of changes to the mortgage recording Tax rates affecting Wayne
County effective October 1, 2005.
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TSB-M-05(5)R |
Yonkers Mortgage Recording Tax
Extended. Note: This memorandum provides
notification that the Yonkers mortgage recording tax has been extended to
apply to mortgages recorded prior to August 31, 2007.
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TSB-M-05(4)R |
Increase in the Mortgage Recording Tax in the Metropolitan Commuter
Transportation District. Note:
This memorandum provides notification that the mortgage recording tax rates
for counties in the Metropolitan Commuter Transportation District will
increase effective June 1, 2005.
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TSB-M-05(3)R |
Oneida
County Imposes Additional Mortgage Recording Tax.
Note: This memorandum provides
notification that Oneida County has elected to impose the additional
mortgage recording tax effective April 1, 2005.
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TSB-M-05(2)R |
Franklin County Imposes Additional Mortgage Recording Tax.
Note: This memorandum provides
notification that Franklin County has elected to impose the additional
mortgage recording tax effective April 1, 2005.
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TSB-M-05(1)R |
Changes to the Mortgage
Recording Tax Rates Affecting Rensselaer County
Note: This memorandum provides
notification of changes to the mortgage recording tax rates affecting
Rensselaer County effective March 1, 2005.
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TSB-M-05(1)C,(1)I,(1)S,(1)M |
Alternative Methods of
Signing for Tax Return Preparers
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2004
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Select a Different Year |
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TSB-M-04(12)R |
Effective Date of 2004 Mortgage Recording Tax Amendments Extended
Note: The 2004 amendments to the
mortgage recording tax, in relation to wraparound mortgages and certain
supplemental mortgages, recorded in the city of New York, are now effective
for such mortgages recorded on or after January 17, 2005. For additional
information see
TSB-M-04(9)R. |
|
TSB-M-04(11)R |
Changes to the Mortgage
Recording Tax Rates Affecting Genesee County
Note: This memorandum provides
notification of changes to the mortgage recording tax rates affecting
Genesee County effective January 1, 2005.
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TSB-M-04(5)M, (10)R
|
Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes |
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TSB-M-04(9)R |
2004 Amendments to
the Tax on Mortgages Note: This
memorandum notifies taxpayers of the amendments to sections 250 and 255 of
Article 11 of the Tax Law, Tax on Mortgages, in relation to wraparound
mortgages and supplemental mortgages in the City of New York. For additional
information see
TSB-M-04(12)R.
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TSB-M-04(8)R |
Fulton County
Imposes Additional Mortgage Recording Tax Note:
This memorandum provides notification that Fulton County has elected to
impose the additional mortgage recording tax effective December 1, 2004.
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TSB-M-04(5)I,(7)R |
New York Personal
Income Tax Treatment and Estimated Tax Requirement for Sales, Conveyances,
or Other Dispositions of Shares of Stock in a Cooperative Housing
Corporation by Nonresidents
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TSB-M-04(6)R |
Changes to the Mortgage
Recording Tax Rates Affecting Lewis County
Note: This memorandum provides notification of changes to the mortgage
recording tax rates affecting Lewis County effective November 1, 2004.
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TSB-M-04(5)R |
Changes to the Mortgage
Recording Tax Rates Affecting Sullivan County
Note: This memorandum provides notification of changes to the mortgage
recording tax rates affecting Sullivan County effective November 1, 2004.
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TSB-M-04(4)R |
Changes to the Mortgage
Recording Tax Rates Affecting Columbia County
Note: This memorandum provides notification of changes to the mortgage
recording tax rates affecting Columbia County effective November 1, 2004.
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TSB-M-04(3)R |
Delaware County Imposes
Additional Mortgage Recording Tax
Note: This memorandum provides
notification that Delaware County has elected to impose the additional
mortgage recording tax effective November 1, 2004.
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TSB-M-04(2)R |
Changes to the Mortgage
Recording Tax Rates Affecting Westchester County and the City of Yonkers -
Note: This memorandum provides notification of changes to the
mortgage recording tax rates affecting Westchester County and the city of
Yonkers effective March 1, 2004.
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TSB-M-04(1)R |
Seneca County
Imposes Additional Mortgage Recording Tax -
Note: This memorandum provides
notification that Seneca County has elected to impose the additional
mortgage recording tax effective February 1, 2004. |
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2003
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Select a Different Year |
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TSB-M-03(5)R |
Schuyler County Imposes Additional Mortgage Recording Tax - Note:
This memorandum provides notification that Schuyler County has elected to
impose the additional mortgage recording tax effective January 1, 2004.
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TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R |
Legislative Amendment Relating to the Abatement of Interest Attributable to
Misappropriated Payments
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TSB-M-03(4)M |
Fixed Minimum
Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective
October 1, 2003
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TSB-M-03(4)R |
Changes in the
Mortgage Recording Tax Rates of Rockland, Allegany, and Chautauqua Counties
- Note: This memorandum provides notification that the counties of
Rockland, Allegany, and Chautaugua have increased their mortgage recording
tax.
|
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TSB-M-03(3)R |
City of Yonkers
Mortgage Recording Tax Extended - Note: This memorandum provides
notification that the City of Yonkers mortgage recording tax has been
extended to August 31, 2005.
|
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TSB-M-03(1)R |
Orleans County Imposes
Additional Mortgage Recording Tax -
Note: This memorandum provides
notification that Orleans County has elected to impose the additional
mortgage recording tax effective July 1, 2003.
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2002
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Select a Different Year |
TSB-M-02(7)C, (9)S, 7(M),
(3)R
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Nonprofit
Property/Casualty Insurance Companies |
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TSB-M-02(2)R |
Clinton County
Imposes Additional Mortgage Recording Tax
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TSB-M-02(6)M |
Change in
Interest Rates on Underpayments of Miscellaneous Taxes
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TSB-M-02(1)I, (1)C, (1)S,
(1)M
|
Summary of
Legislative Changes Enacted in 2001 |
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2001
|
Select a
Different Year |
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TSB-M-01(1)R |
City of Yonkers
Mortgage Recording Tax Extended
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1999
|
Select a
Different Year |
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TSB-M-99(3)R |
Declaratory Ruling
Relating to Credit Line Mortgages
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TSB-M-99(2)R |
Warren County
Imposes Additional Mortgage Recording Tax
|
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TSB-M-99(1)R |
Application of the
Mortgage Recording Tax to Commercial Credit Line Mortgages
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1997
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Select a Different Year |
TSB-M-97(10)C, (5)I,
(9)M, (3)R, (13)S
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Taxpayer Bill of
Rights Act of 1997 |
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1996
|
Select a Different Year |
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TSB-M-96(6)R |
1996 Amendments to the Mortgage
Recording Tax - Credit Line Mortgages
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TSB-M-96(2)R |
General Questions and Answers on
the Mortgage Recording Taxes
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1995
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Select a Different Year |
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TSB-M-95(4.1)R |
1996 Amendments to
Credit Line Mortgages
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TSB-M-95(4)R |
Credit Line
Mortgage
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TSB-M-95(3)R |
Special Additional
Mortgage Recording Tax Legislation
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TSB-M-95(1)R |
Counsel Opinion -
August 4, 1995
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1994
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Select a Different Year |
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TSB-M-94(1)R |
Real Property
Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax
Telephone Numbers and Addresses - Note: This TSB-M
supersedes TSB-M-93(5)R dated October 12, 1993.
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1993
|
Select a Different Year |
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TSB-M-93(5.1)R |
Real Property
Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax
Telephone Numbers and Addresses Notice of Obsolescence - Note: This
TSB-M supersedes TSB-M-93(5)R dated October 12, 1993. See TSB-M-94(1)R for
telephone numbers and mailing addresses.
|
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TSB-M-93(5)R |
Real Property
Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax
Telephone Numbers and Addresses - Note: This TSB-M was superseded
by TSB-M-94(1)R dated March 8, 1994. Therefore, TSB-M-93(5)R should no
longer be relied upon.
|
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TSB-M-93(4)R |
1993 Amendments to
the Mortgage Recording Taxes
|
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TSB-M-93(3.3)R |
City of Yonkers
Mortgage Recording Tax Extended
|
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TSB-M-93(3.2)R |
1997 Amendment to
the City of Yonkers Mortgage Recording Tax
|
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TSB-M-93(3.1)R |
1995 Amendment to
the City of Yonkers Mortgage Recording Tax
|
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TSB-M-93(3)R |
City of Yonkers
Mortgage Recording Tax
|
TSB-M-93(2)C, (2)I,
(2)M, (2)R, (2)S
|
Chapter 770 of the
Law of 1992 (Taxpayers' Bill of Rights) |
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1992
|
Select a Different Year |
|
TSB-M-92(4)R |
Liability for
Payment of the Special Additional Mortgage Recording Tax Imposed by Section
253.1-a of the Tax Law
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1991
|
Select a Different Year |
TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S
|
Interest Rates on
Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 -
June 30, 1991
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TSB-M-91(2)C, (2)E,
(2)I, (2)M, (2)R, (2)S |
Interest Rates on
Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991
- March 31, 1991
|
|
TSB-M-91(1.1)R |
Notice of
Obsolescence -
Note:
This TSB-M supersedes TSB-M-91(1)R. See TSB-M-96(2)R for General
Questions Regarding the Tax on Mortgages.
|
|
TSB-M-91(1)R |
General Questions
Regarding the Tax on Mortgages - Note: This TSB-M was superseded by
TSB-M-91(1.1)R dated July 1, 1996. Therefore, TSB-M-91(1)R should no longer
be relied upon.
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1990
|
Select a Different Year |
TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M, (2.3)R, (2.3)S
|
Interest Rates on
Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990
- December 31, 1990
|
TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R, (2.2)S
|
Interest Rates on
Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 -
September 30, 1990
|
TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S
|
Interest Rates on
Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 -
June 30, 1990
|
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TSB-M-90(2)C, (2)E,
(2)I, (2)M, (2)R, (2)S |
Interest Rates on
Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990
- March 31, 1990
|
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TSB-M-90(1)R |
1989 Amendments to
the Tax on Mortgages
|
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1989
|
Select a Different Year |
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TSB-M-89(6.1)R |
Amendments to
Article 11 of the Tax Law and Sections 275 and 339-ee of the Real Property
Law by Chapter 241 of the Laws of 1989 -
Note: This
TSB-M supersedes
TSB-M-89(6)R dated
July 14, 1989.
|
|
TSB-M-89(6)R |
Amendments to
Article 11 of the Tax Law and Sections 275 and 339-ee of the Real Property
Law by Chapter 241 of the Laws of 1989 - Note: This TSB-M was superseded
by TSB-M-89(6.1)R dated August 3, 1989. Therefore, TSB-M-89(6)R should no
longer be relied upon.
|
|
TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R, (2.2)S |
Interest Rates on
Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989
- December 31, 1989
|
TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R, (2.1)S
|
Interest Rates on
Late Payments, Assessments and Refunds of Tax
|
TSB-M-89(2)C, (2)E,
(2)I, (2)M, (1)R, (2)S
|
Interest Rates on
Late Payments, Assessments and Refunds of Tax
|
|
1988
|
Select a Different Year |
TSB-M-88(2)C, (1)E,
(2)I, (2)M, (1)R, (3)S
|
Interest Rates on
Late Payments, Assessments and Refunds of Tax
|
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1987
|
Select a Different Year
|
|
TSB-M-87(1.1)R
|
Special Additional
Mortgage Recording Tax Legislation - Notice of Obsolescence -
Note: This
TSB-M supersedes
TSB-M-87(1)R dated July
1, 1987.
|
|
TSB-M-87(1)R |
Special Additional
Mortgage Recording Tax Legislation - Note: This TSB-M was superseded by
TSB-M-87(1.1)R dated September 7, 1995. Therefore, TSB-M-87(1)R should no
longer be relied upon.
|
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1986
|
Select a Different Year
|
|
TSB-M-86(12)M |
Mortgage Recording Tax Amendments
|
|
TSB-M-86(6.1)R |
Credit Line
Mortgage - Notice of Obsolescence - Note: This TSB-M supersedes
TSB-M-86(6)M dated June 23, 1986.
|
|
TSB-M-86(6)M |
Credit Line Mortgage - Note: This TSB-M
was superseded by TSB-M-86(6.1)R dated September 8, 1995. Therefore,
TSB-M-86(6)I should no longer be relied upon.
|
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1983
|
Select a Different Year
|
|
TSB-M-83(10)M |
Mortgage Recording
Tax on Re-advances
|
|
TSB-M-83(29)C,
(5)E, (16)I, (9)M, (3)R, (25)S |
1983 Legislation - Overlapping Regulations:
State and Federal Compliance
|
TSB-M-83(23)C,
(3)E, (14)I, (6)M, (1)R, (22)S
|
Interest Rates on Late Payments, Assessments and
Refunds of Tax
|
|
TSB-M-83(21)C, (3),
(13)I, (5)M, (15)S |
1983 Legislation -
Daily Compounding of Interest And Determination of Date From Which Interest
is Paid
|
TSB-M-83(8)C, (1)E,
(4)I, (1)M, (1)S
|
Interest Rates on Late Payments, Assessments and
Refunds of Tax
|
|
1982
|
Select a Different Year
|
TSB-M-82(23)C, (1)E,
(4)I, (10)M, (24)S
|
Interest Rates on Late Payments, Assessments and
Refunds of Tax
|
|
1981
|
Select a Different Year
|
TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S
|
1981 Legislation - Interest Rates on Late
Payments, Assessments and Refunds of Tax |
|
TSB-M-81(10)C,
(10)E, (10)I, (10)M, (10)S |
1981 Legislation - Interest Rates on Late
Payments, Assessments, and Refunds of Tax
|
|
1980
|
Select a Different Year
|
|
TSB-M-80(3)C, (3)I, (3)M,
(3)S |
Advisory Opinions of the State Tax Commission
|
|
TSB-M-80(2)M |
1979 Amendments to the Tax Law
|
|
1979
|
Select a Different Year
|
|
TSB-M-79(7)M |
Refund of Mortgage Taxes Paid More Than Once
|
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