253-B – Credit Line Mortgage.
§ 253-b. Credit line mortgage. 1. In the case of a mortgage which is a credit line mortgage, as defined in subdivision two of this section, of real property principally improved or to be improved by a one to six family owner-occupied residence or dwelling, the principal debt or obligation which is or under any […]
253-C – Recording Tax Imposed by the County of Nassau.
§ 253-c. Recording tax imposed by the county of Nassau. 1. Nassau county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such county during the period beginning September first, nineteen hundred ninety-two and ending the earlier of August thirty-first, nineteen hundred ninety-eight or […]
253-D – Recording Tax Imposed by the City of Yonkers.
§ 253-d. Recording tax imposed by the city of Yonkers. 1. The city of Yonkers, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city during the period beginning September first, nineteen hundred ninety-three and ending August thirty-first, two thousand twenty-five, a tax […]
253-E – Recording Tax Imposed by the County of Broome.
§ 253-e. Recording tax imposed by the county of Broome. 1. Broome county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remaining major fraction thereof of principal debt or obligation […]
253-F – Recording Tax Imposed by the County of Rockland.
§ 253-f. Recording tax imposed by the county of Rockland. 1. Rockland county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remaining major fraction thereof of principal debt or obligation […]
251 – Procedure for Review.
§ 251. Procedure for review. Where the application of the provisions of this article is involved, the act of a recording officer in recording or refusing to record an instrument, his determination, if any, and the application of this article thereto, shall be subject to review in the first instance by the commissioner of taxation […]
252 – Exemptions.
§ 252. Exemptions. (1) No mortgage of real property situated within this state shall be exempt, and no person or corporation owning any debt or obligation secured by mortgage of real property situated within this state shall be exempt, from the taxes imposed by this article by reason of anything contained in any other statute, […]
252-A – Other Exemptions.
§ 252-a. Other exemptions. 1. Mortgages of real property given to secure obligations incurred and given pursuant to the provisions of section six-a of the banking law shall be exempt from any tax or fee imposed by this article. 2. Reverse mortgages conforming to the provisions of section two hundred eighty or two hundred eighty-a […]
253 – Recording Tax.
§ 253. Recording tax. 1. A tax of fifty cents for each one hundred dollars and each remaining major fraction thereof of principal debt or obligation which is, or under any contingency may be secured at the date of the execution thereof or at any time thereafter by a mortgage on real property situated within […]
253-A – Recording Tax by a City of One Million or More.
§ 253-a. Recording tax by a city of one million or more. 1. Any city in this state having a population of one million or more, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city (A) prior to February first, nineteen hundred […]