Mortgage Recording Tax Memos (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies. It is accurate on the date issued. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

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Number	Title

2010
TSB-M-10(2)R	Sullivan County Mortgage Recording Tax Extended
TSB-M-10(1)R	Special Additional Mortgage Recording Tax Exemption for State Credit Unions
2009
TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S	Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program
TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S	Penalty and Interest Discount Program (PAID)
TSB-M-09(9)R	Changes to the Mortgage Recording Tax Rates Affecting Dutchess County
TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S	Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability
TSB-M-09(7)R	Changes to the Mortgage Recording Tax Rates Affecting Cattaraugus County
TSB-M-09(6)R	Genesee County Mortgage Recording Tax Extended
TSB-M-09(5)R	Columbia County Mortgage Recording Tax Extended
TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S	Tax Preparer Registration Program
TSB-M-09(3)R	Changes to the Mortgage Recording Tax Rates Affecting Greene County
TSB-M-09(2)R	Yonkers Mortgage Recording Tax Extended
TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S	Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information
2008	Select a Different Year
TSB-M-08(5)R	Special Additional Mortgage Recording Tax Exemption for Federal Credit Unions that Convert to State Credit Unions
TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S	Voluntary Disclosure and Compliance Program
TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S	Changes in Procedures for Obtaining Guidance from the Tax Department
TSB-M-08(1)R	Changes to the Mortgage Recording Tax Rates Affecting Warren County
2007	Select a Different Year
TSB-M-07(9)R	Rensselaer County Mortgage Recording Tax Extended
TSB-M-07(8)R	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
TSB-M-07(4)R	Mortgages Executed by a Fire Company or Voluntary Ambulance Service Exempt from Mortgage Recording Tax
TSB-M-07(3)R	Yonkers Mortgage Recording Tax Extended
TSB-M-07(2)R	Sullivan County Mortgage Recording Tax Extended
TSB-M-07(1)R	Columbia County Mortgage Recording Tax Extended
2006	Select a Different Year
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.
TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R	Department to Issue NYT-Gs (New York Tax Guidances)
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.
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.
2005	Select a Different Year
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
TSB-M-05(1)C,(1)I,(1)S,(1)M	Alternative Methods of Signing for Tax Return Preparers
2004	Select a Different Year
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.
TSB-M-04(5)M, (10)R	Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
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.
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.
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
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.
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.
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.
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.
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.
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.
2003	Select a Different Year
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.
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
TSB-M-03(4)M	Fixed Minimum Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective October 1, 2003
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.
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.
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.
2002	Select a Different Year
TSB-M-02(7)C, (9)S, 7(M), (3)R	Nonprofit Property/Casualty Insurance Companies
TSB-M-02(2)R	Clinton County Imposes Additional Mortgage Recording Tax
TSB-M-02(6)M	Change in Interest Rates on Underpayments of Miscellaneous Taxes
TSB-M-02(1)I, (1)C, (1)S, (1)M	Summary of Legislative Changes Enacted in 2001
2001	Select a Different Year
TSB-M-01(1)R	City of Yonkers Mortgage Recording Tax Extended
1999	Select a Different Year
TSB-M-99(3)R	Declaratory Ruling Relating to Credit Line Mortgages
TSB-M-99(2)R	Warren County Imposes Additional Mortgage Recording Tax
TSB-M-99(1)R	Application of the Mortgage Recording Tax to Commercial Credit Line Mortgages
1997	Select a Different Year
TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S	Taxpayer Bill of Rights Act of 1997
1996	Select a Different Year
TSB-M-96(6)R	1996 Amendments to the Mortgage Recording Tax - Credit Line Mortgages
TSB-M-96(2)R	General Questions and Answers on the Mortgage Recording Taxes
1995	Select a Different Year
TSB-M-95(4.1)R	1996 Amendments to Credit Line Mortgages
TSB-M-95(4)R	Credit Line Mortgage
TSB-M-95(3)R	Special Additional Mortgage Recording Tax Legislation
TSB-M-95(1)R	Counsel Opinion - August 4, 1995
1994	Select a Different Year
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.
1993	Select a Different Year
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.
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.
TSB-M-93(4)R	1993 Amendments to the Mortgage Recording Taxes
TSB-M-93(3.3)R	City of Yonkers Mortgage Recording Tax Extended
TSB-M-93(3.2)R	1997 Amendment to the City of Yonkers Mortgage Recording Tax
TSB-M-93(3.1)R	1995 Amendment to the City of Yonkers Mortgage Recording Tax
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)
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
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
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.
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
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
TSB-M-90(1)R	1989 Amendments to the Tax on Mortgages
1989	Select a Different Year
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
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.
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.
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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