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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 Select a Different Year
TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R Department to Issue NYT-Gs (New York Tax Guidances)   
2005 Select a Different Year
TSB-M-05(1)C,(1)I,(1)S,(1)M Alternative Methods of Signing for Tax Return Preparers
2004 Select a Different Year
TSB-M-04(5)M, (10)R Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
2003 Select a Different Year
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 Select a Different Year
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 Select a Different Year
TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S Taxpayer Bill of Rights Act of 1997
1996 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
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 Select a Different Year
TSB-M-80(3)C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
Updated: June 17, 2015