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Mortgage recording tax memos - 2004 (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.

Mortgage recording tax memos - 2004 (TSB-M)
NumberTitle
TSB-M-04(12)R Effective Date of 2004 Mortgage Recording Tax Amendments Extended Note: The 2004 amendments to the mortgage recording tax, in relation to wraparound mortgages and certain supplemental mortgages, recorded in the city of New York, are now effective for such mortgages recorded on or after January 17, 2005. For additional information see TSB-M-04(9)R.
TSB-M-04(11)R Changes to the Mortgage Recording Tax Rates Affecting Genesee County Note: This memorandum provides notification of changes to the mortgage recording tax rates affecting Genesee County effective January 1, 2005.
TSB-M-04(5)M, (10)R Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
TSB-M-04(9)R 2004 Amendments to the Tax on Mortgages  Note: This memorandum notifies taxpayers of the amendments to sections 250 and 255 of Article 11 of the Tax Law, Tax on Mortgages, in relation to wraparound mortgages and supplemental mortgages in the City of New York. For additional information see TSB-M-04(12)R.
TSB-M-04(8)R Fulton County Imposes Additional Mortgage Recording Tax  Note: This memorandum provides notification that Fulton County has elected to impose the additional mortgage recording tax effective December 1, 2004.
TSB-M-04(5)I,(7)R New York Personal Income Tax Treatment and Estimated Tax Requirement for Sales, Conveyances, or Other Dispositions of Shares of Stock in a Cooperative Housing Corporation by Nonresidents
TSB-M-04(6)R Changes to the Mortgage Recording Tax Rates Affecting Lewis County  Note: This memorandum provides notification of changes to the mortgage recording tax rates affecting Lewis County effective November 1, 2004.
TSB-M-04(5)R Changes to the Mortgage Recording Tax Rates Affecting Sullivan County  Note: This memorandum provides notification of changes to the mortgage recording tax rates affecting Sullivan County effective November 1, 2004.
TSB-M-04(4)R Changes to the Mortgage Recording Tax Rates Affecting Columbia County  Note: This memorandum provides notification of changes to the mortgage recording tax rates affecting Columbia County effective November 1, 2004.
TSB-M-04(3)R Delaware County Imposes Additional Mortgage Recording Tax  Note: This memorandum provides notification that Delaware County has elected to impose the additional mortgage recording tax effective November 1, 2004.
TSB-M-04(2)R Changes to the Mortgage Recording Tax Rates Affecting Westchester County and the City of Yonkers - Note:  This memorandum provides notification of changes to the mortgage recording tax rates affecting Westchester County and the city of Yonkers effective March 1, 2004.
TSB-M-04(1)R Seneca County Imposes Additional Mortgage Recording Tax - Note:  This memorandum provides notification that Seneca County has elected to impose the additional mortgage recording tax effective February 1, 2004.

Other information

Updated: