Mortgage recording tax advisory opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
To Select a Specific Year, Choose From the List Below
 
2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2004 | 2002 | 2001 | 2000 | 1999 | 1998
1997 | 1996 | 1995 | 1994 | 1993 | 1992 | 1991 | 1990 | 1989 | 1986 | 1985 | 1984 | 1982 | 1981
 
 

Number

Petitioner
   

2013
 

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TSB-A-13(1)R
 

Is Petitioner, a free association library, an agency, instrumentality, or political subdivision of New York such that it is immune from paying mortgage recording taxes?  
 

2012
 

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TSB-A-12(3)R
 

Whether a mortgage recorded by or on behalf of Petitioner is subject to mortgage recording taxes imposed by Article 11 of the Tax Law.  
 
TSB-A-12(2)R
 

Whether the mortgage recording tax is due upon the recording of a bail bond mortgage. 
 

2011
 

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TSB-A-11(1)R
 

Whether the taxes imposed by Article 11 of the Tax Law are due upon the recording of mortgages of certain property that is part of a new 660 megawatt electric transmission system. 
 

2010
 

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TSB-A-10(4)R
 		 Whether the recording of a First Supplemental Agreement to Leasehold Mortgage ("Supplemental Leasehold Mortgage") is exempt from the mortgage recording taxes (MRT) imposed by Article 11 of the Tax Law, when it is supplemental to and recorded after a mortgage filed by a government instrumentality
 
TSB-A-10(3)R
 		 Whether a deed recorded as security for the repayment of debt can be assigned to another lender without payment of additional real estate transfer tax or mortgage recording tax
 
TSB-A-10(1)R Whether certain real estate conveyances to a New York State instrumentality or its subsidiaries are subject to the real estate transfer tax or the mortgage recording taxes
 

2009
 

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TSB-A-09(3)R Whether a mortgage entered into by the New York State Power Authority as a co-mortgagee with private parties on an electric generating power plant is subject to State and New York City mortgage recording taxes
 
TSB-A-09(2)R Whether the recording of a mortgage entered into as the mortgagee by a domestic not-for-profit local development corporation incorporated under  1411 of the New York Not-For-Profit Corporation Law is subject to the State and New York City mortgage recording taxes
 
TSB-A-09(1)R Whether a mortgage recorded by a public benefit corporation in connection with a public development project is subject to mortgage recording tax
 
As announced in August 2008, the Department has transferred responsibility for Advisory Opinions from the Taxpayer Guidance Division to the Department's Office of Counsel. Among other changes, the format of the Advisory Opinions issued by the Office of Counsel will appear slightly different than the format used by the Taxpayer Guidance Division. During the transition period, which began in 2008 and is scheduled to be completed in 2009, the Department will issue Advisory Opinions in two formats. Those opinions issued by the Taxpayer Guidance Division will continue in the previous format, while opinions written by Office of Counsel will be issued in the revised format. One of the most noticeable changes in format is that the opinions issued by the Office of Counsel, for petitions received on or after August 8, 2008, will not contain the petitioner’s name, address, or identification numbers when posted on the Department's Web site. Both formats are official Advisory Opinions, and all are binding on the Department with respect to the person or entity to whom they are issued and the facts stated in the Opinion. For more information on the transition and the procedures, see TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S,  Changes in Procedures for Obtaining Guidance from the Tax Department.

2008
 

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TSB-A-08(1)R Brooklyn Navy Yard Development Corporation
 

2007
 

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TSB-A-07(5)R Jason Jerozal - Primary Land Services Inc.
 
TSB-A-07(4)R 450 Partners LLC
 
TSB-A-07(3)R Albany County Business Development Corporation
 

2006
 

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TSB-A-06(2)R The Port Authority of New York and New Jersey
 
TSB-A-06(1)R Hudson River Community Credit Union
 

2004
 

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TSB-A-04(2)R William H. Bradt
 
TSB-A-04(1)R Fort Hamilton Housing LLC
 

2002
 

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TSB-A-02(6)R NYS Urban Development Corporation d/b/a Empire State Development Corp.
 
TSB-A-02(4)R
 		 HSBC Mortgage Corporation (USA)
 
TSB-A-02(3)R United Cerebral Palsy Associations of New York
 
TSB-A-02(2)R Battery Park City Authority
 

2001
 

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TSB-A-01(7)R Time Warner, Inc.
 
TSB-A-01(5)R Roosevelt Island Operating Corporation of the State of New York
 
TSB-A-01(4)R New York State Title Attorneys Bar Association
 
TSB-A-01(2)R NYS Urban Development Corp. (Gateway)
 
TSB-A-01(1)R NYS Urban Development Corporation
 

2000
 

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TSB-A-00(4)R Habitat for Humanity Housing Development Fund Company, Inc.
 
TSB-A-00(3)R New York State Urban Development Corporation d/b/a Empire State Development Corp.
 
TSB-A-00(1)R Joseph Philip Forte, Esq.
 

1999
 

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TSB-A-99(2)R Michael J. Berey
 

1998
 

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TSB-A-98(4)R Niagara Mohawk Power Corporation
 
TSB-A-98(69)S, (3)R Beth Israel Medical Center
 

1997
 

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TSB-A-97(54)S, (7)R Greater Syracuse Business Development Corporation
 
TSB-A-97(5)R New York State Urban Development Corporation
 
TSB-A-97(4)R Metropolitan Transportation Authority, Fleet National Bank, Phillip Morris Capital Corporation, Grant Transit Co., Triborough Bridge and Tunnel Authority, and Untrecht-America Finance Co.
 

1996
 

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TSB-A-96(5)R National Broadcasting Company, Inc. and General Electric Company
 
TSB-A-96(4)R The Edna Huff Trust
 
TSB-A-96(3)R KIAC Partners
 

1995
 

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TSB-A-95(16)R Greater Syracuse Business Development Corporation
 
TSB-A-95(15)R New York State Urban Development Corporation
 
TSB-A-95(13)R Fifth Win, Inc.
 
TSB-A-95(6)R Fashion Mall Partners, L.P.
 
TSB-A-95(5)R Stanley Stahl
 
TSB-A-95(1)R Battery Park City Authority
 

1994
 

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TSB-A-94(9)R Title Insurance Rate Service Association, Inc.
 
TSB-A-94(1)R Niagara Mohawk Power Corporation
 

1993
 

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TSB-A-93(19)R Coliseum Hotel Associates and Town of Hempstead Industrial Development Agency
 
TSB-A-93(18)R Midtown Realty Company
 
TSB-A-93(15)R BT Commercial Corporation
 
TSB-A-93(14)R Smith Barney, Harris Upham & Co.
 
TSB-A-93(13)R Empire State Certified Development Corporation
 
TSB-A-93(12)R Ticor Title Guarantee Company
 
TSB-A-93(4)R New York State Urban Development Corp.
 

1992
 

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TSB-A-92(9)R Cuddy and Feder
 
TSB-A-92(5)R KIAC Partners
 

1991
 

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TSB-A-91(5)R John P. Napoli
 

1990
 

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TSB-A-90(9)R D & H Corporation
 
TSB-A-90(3)R The Guild for Exceptional Children, Inc.
 
TSB-A-90(2)R Sugar Maple Farm, Inc.
 

1989
 

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TSB-A-89(2)R New York State Urban Development Corporation
 

1986
 

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TSB-A-86(1)M The City University of New York
 

1985
 

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TSB-A-85(1)M United Cerebral Palsy and Handicapped Children's Association of Chemung County, Inc.
 

1984
 

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TSB-A-84(2)M George and Alberta Smith
 
TSB-A-84(1)M State of New York Mortgage Agency
 

1982
 

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TSB-A-82(1)M One Park Place Associates
 

1981
 

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TSB-A-81(2)M Citibank, N.A.
 
TSB-A-81(1)M Lawrence Harper
 
Other information
Updated: March 12, 2013