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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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CHAPTER 60
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ARTICLE 11
Tax On Mortgages
Tax (TAX) CHAPTER 60
SECTION 250
Definitions
SECTION 251
Procedure for review
SECTION 252
Exemptions
SECTION 252-A
Other exemptions
SECTION 253
Recording tax
SECTION 253-A
Recording tax by a city of one million or more
SECTION 253-B
Credit line mortgage
SECTION 253-C
Recording tax imposed by the county of Nassau
SECTION 253-D
Recording tax imposed by the city of Yonkers
SECTION 253-E
Recording tax imposed by the county of Broome
SECTION 253-F
Recording tax imposed by the county of Rockland
SECTION 253-G
Recording tax imposed by the county of Westchester
SECTION 253-H
Recording tax imposed by the county of Lewis
SECTION 253-I
Recording tax imposed by the county of Columbia
SECTION 253-J
Recording tax imposed by the county of Sullivan
SECTION 253-J*2
Recording tax imposed by the county of Hamilton
SECTION 253-J*3
Recording tax imposed by the county of Essex
SECTION 253-J*4
Recording tax imposed by the county of Schoharie
SECTION 253-K
Recording tax imposed by the county of Genesee
SECTION 253-L
Recording tax imposed by the county of Rensselaer
SECTION 253-M
Recording tax imposed by the county of Wayne
SECTION 253-N
Recording tax imposed by the county of Wyoming
SECTION 253-O
Recording tax imposed by the county of Chautauqua
SECTION 253-P
Recording tax imposed by the county of Albany
SECTION 253-R
Recording tax imposed by the county of Schenectady
SECTION 253-S
Recording tax imposed by the county of Steuben
SECTION 253-T
Recording tax imposed by the county of Yates
SECTION 253-U
Recording tax imposed by the county of Herkimer
SECTION 253-V
Recording tax imposed by the county of Cortland
SECTION 253-W
Recording tax imposed by the county of Warren
SECTION 253-X
Recording tax imposed by the county of Cattaraugus
SECTION 253-X*2
Recording tax imposed by the county of Greene
SECTION 253-Y
Recording tax imposed by the county of Madison
SECTION 253-Y*2
Recording tax imposed by the county of Livingston
SECTION 253-Y*3
Recording tax imposed by the county of Washington
SECTION 253-Z
Recording tax imposed by the county of Otsego
SECTION 253-Z*2
Recording tax imposed by the county of Chenango
SECTION 254
Optional tax on prior mortgages
SECTION 255
Supplemental mortgages
SECTION 256
Mortgages for indefinite amounts or for contract obligations
SECTION 257
Payment of taxes
SECTION 257-A
Refund of mortgage taxes after rescission of certain credit transactions
SECTION 258
Effect of nonpayment of taxes
SECTION 258-A
Payment of tax on instruments not recorded
SECTION 259
Trust mortgages
SECTION 260
Determination and apportionment by the state tax commission
SECTION 261
Payment over and distribution of taxes
SECTION 262
Expenses of officers
SECTION 263
Supervisory power of commissioner of taxation and finance and comptroller
SECTION 264
Tax on prior advance mortgages
SECTION 265
Tax a lien; exceptions
SECTION 266
Enforcement; procedure
SECTION 267
Idem
ARTICLE 11

TAX ON MORTGAGES
Section 250. Definitions.

251. Procedure for review.

252. Exemptions.

252-a. Other exemptions.

253. Recording tax.

253-a. Recording tax by a city of one million or more.

253-b. Credit line mortgage.

253-c. Recording tax imposed by the county of Nassau.

253-d. Recording tax imposed by the city of Yonkers.

253-e. Recording tax imposed by the county of Broome.

253-f. Recording tax imposed by the county of Rockland.

253-g. Recording tax imposed by the county of Westchester.

253-h. Recording tax imposed by the county of Lewis.

253-i. Recording tax imposed by the county of Columbia.

253-j. Recording tax imposed by the county of Sullivan.

253-j*2. Recording tax imposed by the county of Hamilton.

253-j*3. Recording tax imposed by the county of Essex.

253-j*4. Recording tax imposed by the county of Schoharie.

253-k. Recording tax imposed by the county of Genesee.

253-l. Recording tax imposed by the county of Rensselaer.

253-m. Recording tax imposed by the county of Wayne.

253-n. Recording tax imposed by the county of Wyoming.

253-o. Recording tax imposed by the county of Chautauqua.

253-p. Recording tax imposed by the county of Albany.

253-r. Recording tax imposed by the county of Schenectady.

253-s. Recording tax imposed by the county of Steuben.

253-t. Recording tax imposed by the county of Yates.

253-u. Recording tax imposed by the county of Herkimer.

253-v. Recording tax imposed by the county of Cortland.

253-w. Recording tax imposed by the county of Warren.

253-x. Recording tax imposed by the county of Cattaraugus.

253-x*2. Recording tax imposed by the county of Greene.

253-y. Recording tax imposed by the county of Madison.

253-y*2. Recording tax imposed by the county of Livingston.

253-y*3. Recording tax imposed by the county of Washington.

253-z. Recording tax imposed by the county of Otsego.

253-z*2. Recording tax imposed by the county of Chenango.

254. Optional tax on prior mortgages.

255. Supplemental mortgages.

256. Mortgages for indefinite amounts or for contract

obligations.

257. Payment of taxes.

257-a. Refund of mortgage taxes after rescission of certain

credit transactions.

258. Effect of nonpayment of taxes.

258-a. Payment of tax on instruments not recorded.

259. Trust mortgages.

260. Determination and apportionment by the state tax

commission.

261. Payment over and distribution of taxes.

262. Expenses of officers.

263. Supervisory power of commissioner of taxation and

finance and comptroller.

264. Tax on prior advance mortgages.

265. Tax a lien; exceptions.

266. Enforcement; procedure.

267. Idem.; where recovery is had against trust mortgagee.