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Real property transfer gains tax memos (TSB-M)
A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

To Select a Specific Year, Choose From the List Below:
 

2011 | 2010 | 2009 | 2008 | 2006 | 2005 | 2004 | 2003 | 2002 | 1997 | 1996 | 1995 | 1994
1993 | 1992 | 1991 | 1990 | 1989 | 1988 | 1987 | 1986 | 1985 | 1984 | 1983 | 19811980
 

NumberTitle
 

2011
 

TSB-M-11(10)C, (10)I, (11)M, (3)MCTMT, (4)R, (15)S
 

20-Year Statute of Limitations to Collect Tax Liabilities
 

TSB-M-11(9)C, (9)I, (10)M, (2)MCTMT, (2)R, (14)S
 

Changes to the Offer In Compromise Program
 

TSB-M-11(8)C, (8)I, (7)M, (1)MCTMT, (1)R, (12)S
 

The Marriage Equality Act
 

2010
 

TSB-M-10(3)C, (6)I, (8)M, (2)MCTMT, (3)R, (9)S
 
Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program
 

2009
 

 
TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S
 
Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program
TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S
 
Penalty and Interest Discount Program (PAID)
 
TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S
 
Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability
 
TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S
 
Tax Preparer Registration Program
 
TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S
 
Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information
 

2008
 

 
TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S
 
Voluntary Disclosure and Compliance Program
TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S
 
Changes in Procedures for Obtaining Guidance from the Tax Department

2006
 

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TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R Department to Issue NYT-Gs (New York Tax Guidances)   
 

2005
 

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TSB-M-05(1)C,(1)I,(1)S,(1)M Alternative Methods of Signing for Tax Return Preparers
 

2004
 

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TSB-M-04(5)M, (10)R Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
 

2003
 

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TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R
 
Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments
 
TSB-M-03(4)M Fixed Minimum Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective October 1, 2003
 

2002
 

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TSB-M-02(11)I, (10)S, (8)C, (8)M, (4)R Tax Amnesty for Certain Taxes (Articles 9, 9-A, 12-A, 13, 13-A, 16,16-A,18-A, 21, 22, 23, 24, 26, 26-A, 26-B, 28, 28-A, 29, 30, 30-A, 30-B, 31-B, and 33-A
 
TSB-M-02(1)I, (1)C, (1)S, (1)M
 
Summary of Legislative Changes Enacted in 2001

1997
 

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TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S
 
Taxpayer Bill of Rights Act of 1997

1996
 

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TSB-M-96(4)R Detailed Information on the Repeal of the Real Property Transfer Gains Tax (Article 31-B of the Tax Law)
 
TSB-M-96(3.1)R This memorandum replaces TSB-M-96(3)-R, issued July 16, 1996, which should be destroyed. Some copies include an incorrect telephone number. Repeal of the Real Property Transfer Gains Tax (Article 31-B of the Tax Law) - Note: This TSB-M supersedes TSB-M-96(3)R dated July, 16, 1996.
 
TSB-M-96(3)R Repeal of the Real Property Transfer Gains Tax (Article 31-B of the Tax Law) - Note: This TSB-M was superseded by TSB-M-96(3.1)R dated July 25, 1996. Therefore, TSB-M-96(3)R should no longer be relied upon.
 
TSB-M-96(1)R Recent Topics of Interest
 

1995
 

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TSB-M-95(8.1)R TP-584 Filing Requirements, Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-95(8)R dated January 8, 1996.
 
TSB-M-95(8)R TP-584 Filing Requirements - Note: This TSB-M was superseded by  TSB-M-95(8.1)R dated February 14, 1997. Therefore TSB-M-95(8)R should no longer be relied upon for transfers occurring on or after June 15, 1996.
 
TSB-M-95(7)R Taxability of Exchange of Shares Allocated to a Cooperative Unit and Cash for Shares Allocated to a Different Unit in the Same Cooperative
 
TSB-M-95(6.1)R Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax, Notice of Obsolescence
 
TSB-M-95(6)R Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax
 
TSB-M-95(5)R 1995 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax
 
TSB-M-95(2)R Gains Tax Filing Procedures for Transfers Pursuant to Cooperative and Condominium Plans
 

1994
 

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TSB-M-94(6)I, (8)C, (7)M, (7)S, (6)R Important Notice: New York Tax Status of Limited Liability Companies and Partnerships
 
TSB-M-94(4.1)R 1996 Amendments to the Real Estate Transfer Tax Related to Real Estate Investment Trusts
 
TSB-M-94(4)R 1994 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax
 
TSB-M-94(3.1)R 1995 Amendments to the Builders' Exemption
 
TSB-M-94(3)R 1994 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax
 
TSB-M-94(2)R Safe Harbor Estimates for Transfers Pursuant to Cooperative and Condominium Plans
 
TSB-M-94(1)R Real Property Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and Addresses
 

1993
 

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TSB-M-93(5.1)R Real Property Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and Addresses Notice of Obsolescence - Note - This TSB-M supersedes TSB-M-93(5)R dated October 12, 1993. See TSB-M-94(1)R for telephone numbers and mailing addresses.
 
TSB-M-93(5)R Real Property Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and Addresses - Note - This TSB-M was superseded by TSB-M-94(1)R dated March 8, 1994. Therefore, TSB-M-93(5)R should no longer be relied upon.
 
TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S
 
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights)
TSB-M-93(1)R 1993 Amendments to the Real Property Transfer Gains Tax
 

1992
 

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TSB-M-92(3)R 1992 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax
 
TSB-M-92(2.1)R Real Property Transfer Gains Tax Transferee Liability Relief Provisions Made Permanent
 
TSB-M-92(2)R 1992 Amendments to the Real Property Transfer Gains Tax
 
TSB-M-92(1)R 1992 Amendments to the Real Property Transfer Gains Tax
 

1991
 

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TSB-M-91(3.1)R TP-584 Filing Requirements - Notice of Obsolescence
 
TSB-M-91(3)R TP-584 Filing Requirements
 
TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M,(2.1)R, (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991
 
TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991
 

1990
 

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TSB-M-90(3)R 1990 Amendments to the Real Estate Transfer Tax and the Real Property Transfer Gains Tax
 
TSB-M-90(2.3)C, (2.3)E, (2.3)I,  (2.3)M,(2.3)R, (2.3)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990
 
TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M,(2.2)R, (2.2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990
 
TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 - June 30, 1990
 
TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)R, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990 - March 31, 1990
 

1989
 

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TSB-M-89(7.1)R Taxability of Exchange of Shares Allocated to a Cooperative Unit and Cash for Shares Allocated to a Different Unit in the Same Cooperative - Notice of Obsolescence
 
TSB-M-89(7)R Taxability of Exchange of Shares Allocated to a Cooperative Unit and Cash for Shares Allocated to a Different Unit in the Same Cooperative
 
TSB-M-89(5.1)R Real Property Transfer Gains Tax and Real Estate Transfer Tax Telephone Numbers and Addresses -  Notice of Obsolescence - Note - This TSB-M supersedes TSB-M-89(5)R dated August 16, 1989. See TSB-M-94(1)R for telephone numbers and mailing addresses.
 
TSB-M-89(5)R Real Property Transfer Gains Tax and Real Estate Transfer Tax Telephone Numbers and Addresses - Note: This TSB-M was superseded by TSB-M-93(5)R dated October 12, 1993, which was superseded by TSB-M-94(1)R dated March 8, 1994. Therefore, TSB-M-89(5)R and TSB-M-93(5)R should no longer be relied upon.
 
TSB-M-89(4.1)R New Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax - Notice of Obsolescence
 
TSB-M-89(4)R New Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax
TSB-M-89(2.1)R 1989 Amendments to the Real Property Transfer Gains Tax
 
TSB-M-89(2)R 1989 Amendments to the Real Property Transfer Gains Tax
 
TSB-M-89(2.2)C, (2.2)E, (2.2)I,  (2.2)M,(1.2)R, (2.2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989
 
TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M,(1.1)R, (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax 
TSB-M-89(2)C, (2)E, (2)I, (2)M, (1)R, (2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax 

1988
 

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TSB-M-88(2)C, (1)E, (2)I, (2)M, (1)R, (3)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax 

1987
 

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TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax 

1986
 

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TSB-M-86(5.1)R New Gains Tax Filing Procedures For Transfers Pursuant to Cooperative And Condominium Plans - Notice of Obsolescence  - Note: This TSB-M supersedes TSB-M-86(5)R dated June 23, 1986.
 
TSB-M-86(5)R New Gains Tax Filing Procedures for Transfers Pursuant to Cooperative and Condominium Plans - Note: This TSB-M was superseded by TSB-M-86(5.1)R dated August 10, 1995. Therefore TSB-M-86(5)R should no longer be relied upon.
 
TSB-M-86(4)R Summary of Opinion Letters With Regard to the Real Property Transfer Gains Tax
 
TSB-M-86(3.1)R Safe Harbor Estimates for Transfers Pursuant to Condominium and Cooperative Plans - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-86(3)R dated May 1, 1986.
 
TSB-M-86(3)R Safe Harbor Estimate for Transfers Pursuant to Condominium and Cooperative Plans - Note: This TSB-M was superseded by TSB-M-86(3.1)R dated August 3, 1995. Therefore TSB-M-86(3)R should no longer be relied upon.
 
TSB-M-86(2.1)R New Gains Tax Filing Procedures For Transfers Pursuant to Cooperative and Condominium Plans - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-86(2)R dated April 1, 1986.
 
TSB-M-86(2)R New Gains Tax - Filing Procedures for Transferors Pursuant to Cooperative and Condominium Plans - Note: This TSB-M was superseded by  TSB-M-86(2.1)R dated August 10, 1995. Therefore TSB-M-86(2)R should no longer be relied upon.
 
TSB-M-86(2)C, (2)E, (2)I, (2)M, (1)R, (2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax

1985
 

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TSB-M-85(3.1)R Penalty Imposition and Date of Payment of Gains Tax - Notice of Obsolescence - Note - This TSB-M supersedes TSB-M-85(3)R dated June 26, 1985.
 
TSB-M-85(3)R Date of Payment of Gains Tax and of Penalty Imposition - Note - This TSB-M was superseded by  TSB-M-85(3.1)R dated August 3, 1995. Therefore TSB-M-85(3)R should no longer be relied upon.
 
TSB-M-85(2)R Summary of Opinion Letters With Regard to the Real Property Transfer Gains Tax
 
TSB-M-85(3)C, (1)E, (4)I, (1)R, (3)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax

1984
 

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TSB-M-84(3.1)R Real Property Transfer Gains Tax - Summary of 1984 Amendments
 
TSB-M-84(6)C, (2)E, (4)I, (2)R, (6)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax

1983
 

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TSB-M-83(29)C, (5)E, (16)I, (9)M,  (3)R, (25)S
 
1983 Legislation - Overlapping Regulations: State and Federal Compliance
TSB-M-83(2)R Computation of Consideration and Original Purchase Price for Condominium or Cooperative Projects
 
TSB-M-83(23)C, (3)E, (14)I, (6)M,  (1)R,(22)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax

1981
 

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TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
 
TSB-M-81(10)C, (10)E, (10)I, (10)M, (10)S Interest Rates on Late Payments, Assessments and Refunds of Tax
 

1980
 

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TSB-M-80(3)C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
 
Updated: February 26, 2013