NYC Administrative Code Title 11, Chapter 21 (§§ 11-2101 to 11-2118)
Imposes a NYC tax on each deed or instrument transferring real property located in New York City (including a transfer of a controlling economic interest of 50% or more in an entity that owns real property, and transfers of cooperative housing shares) where the consideration exceeds $25,000. The rate is 1% for residential property (1-3 family homes, individual co-op units, individual condo units) with consideration of $500,000 or less and 1.425% if more than $500,000, and 1.425% for all other property at $500,000 or less and 2.625% if more than $500,000; the tax must be paid and a NYC-RPT return filed within 30 days after delivery of the deed.
19 RCNY Chapter 23 (Rules Relating to the Real Property Transfer Tax)
N.Y. Real Property Tax Law § 425 (Basic & Enhanced STAR)
N.Y. Real Property Tax Law § 467-a
N.Y. Real Property Tax Law § 467-a; N.Y.C. Admin. Code § 11-245.4; 19 RCNY Ch. 50
N.Y. Real Property Tax Law §§ 489-aaaaaa to 489-kkkkkk; NYC Admin. Code §§ 11-268 to 11-278; 19 RCNY Ch. 36
N.Y. Real Property Tax Law Art. 18 §§ 1801-1806 (esp. § 1802 classification, § 1805 assessment increase caps)
Pin a building and we'll surface every amendment, effective-date change, and filing deadline as it happens.