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| Recording
Offices - New
York City and Nassau County |
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NEW YORK COUNTY (Manhattan)
CITY REGISTER
66 John Street, 13th floor
New York, NY 10038
Telephone (212) 361-7550
BRONX COUNTY CITY REGISTER
1932 Arthur Avenue, 3rd Floor
Bronx, NY 10457
Telephone (718) 579-6820
KINGS COUNTY CITY REGISTER
210 Joralemon Street, Room 2
Brooklyn, NY 11201
Telephone (718) 802-3590
QUEENS COUNTY CITY REGISTER
144-06 94th Avenue, 1st Floor
Jamaica, NY 11435
Telephone (718) 298-7200
RICHMOND COUNTY (Staten Island)
CLERK'S OFFICE
130 Stuyvesant Place, 2nd Floor
Staten Island, NY 10301
Telephone (718) 390-5386
NASSAU COUNTY CLERK'S OFFICE
240 Old Country Road, Room 110
Mineola, NY 11501
Telephone (516) 571-2664
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Mortgage
Recording Tax
Effective on & after August 1, 1990
Pursuant to NY Tax Law 250 et seq.
(For each $100.00 of Mortgage
Amount or Major Fraction Thereof)
Non-MTA Counties: *
The following counties charge $.75 for
each $100.00 of Mortgage Amount or Major
Fraction Thereof:
| Allegany |
Fulton |
St.Lawrence |
| Broome |
Greene |
Schohar |
| Cattaraugus |
Hamilton |
Schuyler |
| Chautaugua |
Herkimer |
Seneca |
| Chemung |
Jefferson |
Stuben |
| Chenango |
Lewis |
Sullivan |
| Clinton |
Madison |
Tioga |
| Columbia |
Montgomery |
Tompkins |
| Cortland |
Oneida |
Ulster |
| Delaware |
Ontario |
Warren |
| Essex |
Orleans |
Washington |
| Franklin |
Otsego |
Yates |
MTA Counties: The following
Counties allow a deduction of of (1%) on the
first $10,000 of mortgage amount ($25.00
maximum) on properties which are or will
be improved by a single, one or two family
dwelling only: *
Bronx, Kings, New York, Queens
& Richmond (For specific Mortgage Tax
Rates see State & City of NY Transfer,
Mortgage and Transfer Gains Tax Chart) **
The following counties charge $1.00 for
each $100.00 of Mortgage Amount or Major
Fraction Thereof:
| Albany |
Nassau |
Rockland |
| Cayuga |
Niagra |
Saratoga |
| Dutchess |
Onondaga |
Schenectady |
| Erie |
Orange |
Suffolk |
| Genessee |
Oswego |
Wayne |
| Livingston |
Putnam |
Westchester |
| Monroe |
Rensselaer |
Wyoming |
Notes:
* In all cases the "Basic
Tax" includes special additional
one-quarter (%) percent tax which is
generally to be paid by the an institutional
lender under Tax Law 253(1-a), subject to
the limitations under that section and
subject to Tax Law 258 & 259.
** See 253-a (1) Tax Law &
11-2601 Administrative Code of the City of
New York. under Tax Law 253-a (2)(a) and NYC
Adm. Code 11-2601(e) & (f) mortgages are
subject to aggregation with earlier recorded
mortgages made by the same borrower or a
related party. Aggregated mortgages totaling
$500,000 or more are taxed at the higher
rates authorized under 253-a.
+ Pursuant to Tax Law 253-d, and until
August 31, 1995, the City of Yonkers is
authorized to impose an additional mortgage
tax in the amount of $.50 for each $100
dollars of mortgage amount secured thorugh
August 31, 1997 (Local Law 4-1995)
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NEW
YORK CITY REAL
PROPERTY RECORDING FEES & TAXES
(Bronx, Brooklyn, Manhattan and Queens only) as of
December 1998
PLEASE NOTE: THERE IS NOW AN ADDITIONAL $15.00
SURCHARGE FOR ALL RECORDED DOCUMENTS
- Recording Instruments:
- $12.00 plus $5.00 for each
page or part thereof ($22.00 minimum plus
$5.00 surcharge *).
- Where the page exceeds
9" x 14" and the page is set
up in double columns - $24.00 (plus $5.00
surcharge* ). Plus $10.00
per page or part thereof.
- Where the point size is
less than 8 points (ordinary newsprint) -
$24.00 (plus $5.00 surcharge*
) plus $10.00 per page or part thereof.
- Additional blocks - $2.00
for each block in excess of one.
- Additional lots - $3.00 for
each lot in excess of one.
NOTE:
Effective January 4, 1999, all documents
submitted for recording must be accompanied
by a Recording and Endorsement page which
serves as the last page of every recorded
document. When this page is used, the
statutory $5.00 per page recording fee is
charged and added to the total cost of
recording the document.
- Assignments of Mortgage:
- $12.00 plus $5.00 for each
page or part thereof ($22.00 minimum plus
$5.00 surcharge* ).
- An additional $3.00 is
charged for every mortgage recited in an
Assignment of Mortgage in excess of one.
- Satisfactions of Mortgage:
- $12.00 plus $5.00 for each
page or part thereof ($22.00 minimum plus
$5.00 surcharge* ). If the
satisfaction is of a consolidated mortgage,
the total recording charge must be
multiplied by the number of mortgages as
consolidated. A spreader agreement is
treated as a separate mortgage.
- Mortgage Tax Affidavit:
- Claiming credit against
partial exemption or full exemption from the
Mortgage Tax under Tax Law 255 etc. - $8.00.
- New York State Transfer
Gains Tax Form: **
- Gains Tax Affidavit
(Schedule B of TP-584) - $1.00.
- Tentative Assessment and
Return (TP-582) - $1.00 for each page.
- Supplemental returns
(TP-583 and TP-584.2) - $1.00 for each page.
- Real Property Transfer Tax
Filing Fee:
Special Notes:
* Effective July 31, 1989,
a $5.00 temporary surcharge was imposed on the
recording of every document.
** For information regarding the New York
State Real Property Transfer Gains Tax and the New
York State Real Estate Transfer Tax, contact the New
York State Department of Taxation and Finance at 1-800-225-5829
(1-800-CALL TAX).
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Richmond
County Revenue Department
Filing Fee Schedule
PLEASE NOTE: THERE IS NOW AN
ADDITIONAL $15.00 SURCHARGE FOR ALL RECORDED
DOCUMENTS
Note: The
minimum recording fee for any document is $19.00
1. Mortgages:
- Recording of Mortgage is
$10.00 plus $2.00 per page and $5.00
surcharge. ($19.00 Minimum)
- Assignment of Mortgage is
$10.00 plus $2.00 per page and $5.00
surcharge. ($19.00 Minimum)
- Additional Mortgage recited
is $3.00 for each additional.
- Satisfaction of Mortgage is
$10.00 plus $2.00 per page and $5.00
surcharge.
- Satisfaction additional
Mortgage recited is the same fee as original
mortgage except no surcharge.
- Affidavits are $8.00 per set
(3) and $2.00 each page attached to original.
- Additional Blocks are $2.00
and Lots are $3.00.
2. Deeds:
- Recording of Deed is $10.00
plus $2.00 per page and $5.00 surcharge.
($19.00 Minimum)
- Additional Blocks are $2.00
and Lots are $3.00.
3. RPT TAX:
- Tax Due: (Residential
Property) Dept. of
Finance
(a) 1% of Line 1, if the consideration on Line
1 is $500,000 or less.
(b) 1.425% of Line 1, if the consideration on
Line 1 is greater than $500,000.
- Tax Due: (Non-Residential
Property) Dept. of Finance
(a) 1.425% of Line 1, if the consideration
on Line 1 is greater than $500,000.
(b) 2.625% of Line1, if the consideration on
Line 1 is greater than $500,000.
- RPT Filing fee is $25.00
payable to Richmond County Clerk.
- Deed Tax-Stamps (RETT) are
$4.00 for each $1,000 or a fraction thereof.
- TP-584 (Combined Real
property gains tax affidavits and Real Estate
Transfer tax return are $5.00. Richmond
County Clerk.
- Real Estate Release is $10.00
plus $2.00 per page and $5.00 surcharge.
($19.00 Minimum)
- Additional Blocks are $2.00
and Lots are $3.00.
4. Mortgage Tax:
- Application
$10,000.00 and under 1 or 2 family is 1.75%.
- $10,000.01 and less than
$500,000.00 on a 1, 2, 3 family is 2.00% (less
$25.00)
- Less than $500,000.00 (vacant
or commercial) 2.00%.
- $500,000.00 and over (vacant
or commercial) 2.75%.
- $500,000.00 and over on a 1,
2, 3 family 2.125% (less $25.00)
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Nassau
County Clerk's Office Schedule
of Fees
PLEASE NOTE: THERE IS NOW AN
ADDITIONAL $15.00 SURCHARGE FOR ALL RECORDED
DOCUMENTS
1. Mortgages & Agreements:
- Recording fee is $25.00.
- Per Block fee is $10.00.
- Per Page is $3.00.
- Endorsement Page (Office
Generated) is $3.00.
- Mortgage Affidavit (If any,
in duplicate) is $5.00.
2. Mortgage Tax:
- On 1 or 2 person dwelling
- .075% on first $10,000 and 1% on the
balance.
- On commercial property,
vacant land, or 3+ family dwelling - 1% on
total.
- On a natural person lender
mortgage - .075% on total, less $25.00.
3. Certificate of Satisfaction of
Mortgage:
- Recording fee is $25.00.
- Per Block fee is $10.00.
- Per Page is $3.00.
- Endorsement Page (Office
Generated) is $3.00.
- Cross Reference (Each) is
$.50.
- Each Additional Mortgage is
$3.50.
- Basic Satisfaction of
Mortgage (Includes fees for recording one
block, 1-page & endorsement fees/page - no
assignments or other instruments) is $41.50.
4. Assignment of Mortgage:
- Recording fee is $25.00.
- Per Block fee is $10.00.
- Per Page is $3.00.
- Endorsement Page (Office
Generated) is $3.00.
- Each Additional Mortgage is
$3.50.
5. Deeds:
- Recording fee is $25.00.
- Per Block fee is $10.00.
- Per Page is $3.00.
- Endorsement Page (Office
Generated) is $3.00.
- Equalization & Assessment
Fee is $55.00.
- NYS Transfer Tax per $1000 is
$4.00.
- Basic Deed (includes fees for
recording one block, 2 pages & endorsement
fees/page) is $99.00.
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