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Home > Publications > Finance and Budget FINANCE AND BUDGET
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| Redacted Letter Rulings - Real Property Transfer Tax |
A transfer of an economic interest in real property to a charitable organization, and a possible transfer of that interest from that organization, are not collapsed under the step transaction doctrine, where the first transfer was the result of a will executed long before the second transferee was involved, the possible second transfer was the result of unintended defaults on loans, and the second transfer, depending on future events, may never occur. #10-4906 9/29/10
Publisher: Finance - Date Created: 11/21/2011 - Type: Legislative Document
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Redacted Letter Rulings - Real Property Transfer Tax
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| Redacted Letter Rulings - Real Property Transfer Tax |
The transfer of two adjacent condominium units by a sponsor, in a single transaction, is treated as the transfer of units combined at the time of sale and subject to tax as the sale of an individual residential condominium unit, where the units had never been occupied and the sponsor agreed, as part of the transaction, to undertake construction to physically combine the units before the purchasers’ ocupancy. #09-4901 6/25/10
Publisher: Finance - Date Created: 11/21/2011 - Type: Legislative Document
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Redacted Letter Rulings - Real Property Transfer Tax
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| Redacted Letter Rulings - Real Property Transfer Tax |
Sale of a cooperative apartment and a supplemental unit are held to be a sale of an individual cooperative apartment subject to the lower rate schedule. #08-4879 5/13/10
Publisher: Finance - Date Created: 11/21/2011 - Type: Legislative Document
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Redacted Letter Rulings - Real Property Transfer Tax
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| Redacted Letter Rulings - Real Property Transfer Tax |
The tax rate for one, two or three family homes is applicable to the transfer of a building containing two residential units and an eating establishment, where the tax classification reflects that the building is used primarily for residential purposes and there is no information suggesting the classification is incorrect. #09-4899 1/08/10
Publisher: Finance - Date Created: 11/21/2011 - Type: Legislative Document
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Redacted Letter Rulings - Real Property Transfer Tax
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| City Planning Commission Report (N 120069 HKK) |
Borough Hall Skyscraper Historic District - N 120069 HKK
Publisher: City Planning - Date Created: 11/16/2011 - Type: Legislative Document
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City Planning Commission Report (N 120069 HKK)
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| Notice of Interest Rate |
Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period January 1, 2012 through March 31, 2012)
Publisher: Finance - Date Created: 11/7/2011 - Type: Legislative Document
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Notice of Interest Rate
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