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Counties Mortgage Tax Rate Counties Mortgage Tax Rate Albany 1.00% Niagara 1.00% Allegany 1.00% Oneida 1.00% Bronx ** Onondaga 1.00% Broome 1.00% Ontario 0.75% Cattaraugus 1.00% Orange 1.05% Cayuga 1.00% Orleans 1.00% Chauatauqua 1.00% Oswego 1.00% Chemung 0.75% Otsego 0.75% Chenango 0.75% Putnam 1.05% Clinton 1.00% Queens ** Columbia 1.25% Rensselaer 1.00% Cortland 0.75% Richmond ** Delaware 1.00% Rockland 1.30% Dutchess 1.05% Saratoga 1.00% Erie 1.00% Schenectady 1.25% Essex 1.00% Schoharie 0.75% Franklin 1.00% Schuyler 1.00% Fulton 1.00% Seneca 1.00% Genesee 1.00% St. Lawrence 0.75% Greene 0.75% Steuben 0.75% Hamilton 0.75% Suffolk 1.25% Herkimer 0.75% Sullivan 1.00% Jefferson 0.75% Tompkins 0.75% Kings ** Tryon 0.75% Lewis 1.00% Ulster 0.75% Livingston 1.00% Warren 1.00% Madison 0.75% Washington 1.00% Monroe 1.00% Wayne 1.00% Montgomery 0.75% Westchester 1.30%* Nassau 1.05% Wyoming 1.00% New York ** Yates 0.75% *City of Yonkers in Westchester County mortgage tax = 1.80% **See Mortgage Tax info page for NYC mortgage tax rates. Mortgage Tax
Mortgage Tax (NYC)
•
•
2.05% for a 1-2-3 Family Residential, or Condo unit less than $500,000* minus $30 for a 1-2 Family
dwelling only.
1.8% paid by Borrower .25% paid by Lender.
•
2.175% for a 1-2-3 Family , or Residential Condo unit $500,000* or more, minus $30 for a 1-2 Family
dwelling only.
•
1.925% paid by Borrower, .25% paid by Lender.
•
2.05% on all properties less than $500,000.
•
2.8% on all other properties more than $500,000.
*Note: This City of New York rounds mortgage amounts up or down to the nearest $100. For example: If the
mortgage amount is $499,950, the city will round up to %500,000 and the higher rate will apply.
Mortgage Tax (Outside NYC, except Westchester, Rockland County and Ulster County)
•
•
•
•
1.05% for all properties and all amounts, minus $30 for a 1-2 Family Residential dwellings only.
.8% paid by Borrower for a 1-5 Family Residential or Condo unit.
.25% paid by Lender.
1.05% paid by Borrower on all other properties.
Mortgage Tax (Yonkers)
•
•
•
•
1.8% for all properties and all amounts, minus $30 for a 1-2 Family Residential dwelling only.
1.55% paid by Borrower for a 1-5 Family Residential or Condo unit.
.25% paid by Lender.
1.8% paid by Borrower on all other properties.
Mortgage Tax (Rockland and Westchester, except Yonkers)
•
•
•
•
1.3% for all properties and all amounts, minus $30 for a 1-2 Family Residential dwelling only.
1.05% paid by Borrower for a 1-5 Family Residential or Condo unit.
.25% paid by Lender.
1.3% paid by Borrower on all other properties.
Mortgage Tax (Ulster)
•
•
•
•
.75% for all properties and all amounts, minus $25 for a 1-2 Family Residential dwelling only.
.5% paid by Borrower for a 1-5 Family Residential or Condo unit.
.25% paid by Lender.
.75% paid by Borrower on all other properties.
Notes:
1.
2.
3.
1-2 family with a mortgage $10,000 or less – the mortgage tax is .3% less than the applicable rate and
no $30 deduction is given.
Mortgages made within a 12 month period of each other shall be aggregated for the mortgage tax
computation. When recording a subsequent or subordinate mortgage within a 12 month period of the
recording date when aggregated amount exceeds $500,000, you must pat the higher mortgage tax rate
on the new indebtedness and the difference between the higher mortgage tax rate and the actual
mortgage tax rate previously paid on the old indebtedness.
A .25% exemption in favor of the Lender is permitted pursuant to Sec. 253 of the Tax Law for
transactions involving 1-6 Family dwellings where the lender is a natural person. This exemption does
not apply to vacant land.
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