Mortgage Recording Tax

A tax is charged when mortgages for property in New York City are recorded. The New York City Register's Office collects this tax for all boroughs except for Staten Island, where the Richmond County Clerk does the collection.

Tax Forms and Filing Information
All property documents for Queens, Brooklyn, Manhattan and the Bronx are recorded online using the ACRIS System. You must provide the correct Mortgage Recording Tax information and documents, including any exemption claims, when you record your property documents.


Documents for Staten Island Properties must be recorded in person at the Richmond County Clerk's Office.

Tax Rates
The combined New York State and New York City Mortgage Recording Tax rates depend on the amount of the mortgage.  For help calculating the amount of tax due, we recommend using ACRIS Online. Just click on the Calculate Taxes link followed by the Mortgage Recording Tax tab to begin calculating the tax.

Legal Authority
Title 11, Chapter 26, Administrative Code
Tax Law Section 253-a