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Real Estate Transfer 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.
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Number

Title

   

2008
 

 
TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S
 
Voluntary Disclosure and Compliance ProgramNew Posting
TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S
 
Changes in Procedures for Obtaining Guidance from the Tax DepartmentNew Posting
TSB-M-08(2)R
 
Extension of the Reduced Real Estate Transfer Tax Rate For Real Estate Investment TrustsNew Posting

2006
 

 
TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R
 
Department to Issue NYT-Gs (New York Tax Guidances)   
 
TSB-M-06(1)R Extension of Reduced Real Estate Transfer Tax Rate for Real Estate Investment Trusts
 

2005
 

 
TSB-M-05(1)C,(1)I,(1)S,(1)M Alternative Methods of Signing for Tax Return Preparers
 

2004
 

 
TSB-M-04(5)M, (10)R Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
 
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
 

2003
 

 
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
 
TSB-M-03(2.1)R, (4.1)I Changes to the Procedure for Filing Form IT-2663, Application for Certification for Recording of Deed and Nonresident Estimated Personal Income Tax Payment Voucher
 
TSB-M-03(2)R, (4)I Important Notice Estimated Personal Income Tax on the Sale or Transfer of Real Property by Nonresidents
 

2002
 

 
TSB-M-02(7)C, (9)S, 7(M) (3)R
 
Nonprofit Property/Casualty Insurance Companies
TSB-M-02(6)M Change in  Interest Rates on Underpayments of Miscellaneous Taxes
 
TSB-M-02(1)R Extension of Reduced Real Estate Transfer Tax Rate for Real Estate Investment Trusts.  Note: The reduced Transfer Tax rate for conveyances other than in connection with the initial formation of a REIT has been extended.  See TSB-M-06(1)R.
 
TSB-M-02(1)I, (1)C, (1)S, (1)M
 
Summary of Legislative Changes Enacted in 2001

1997
 

 
TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S
 
Taxpayer Bill of Rights Act of 1997
TSB-M-97(7)C, (2)I, (7)M, (2)R, (10)S Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department
 
TSB-M-97(1)R TP-584 Filing Requirements
 

1996
 

 
TSB-M-96(5.1)R Extension of Reduced Real Estate Transfer Tax Rate for Real Estate Investment Trusts
 
TSB-M-96(5)R 1996 Amendments to the Real Estate Transfer Tax Related to Real Estate Investment Trusts
 
TSB-M-96(1)R Recent Topics of Interest
 

1995
 

 
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(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
 

1994
 

 
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(1)R Real Property Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and Addresses
 

1993
 

 
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 - 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)

1992
 

 
TSB-M-92(3)R 1992 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax
 

1991
 

 
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
 

 
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
 

 
TSB-M-89(5.1)R Real Property Transfer Gains Tax and Real Estate Transfer Tax Telephone Numbers and Addresses Notice of Obsolescence - 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(3.2)R 1989 Amendments to the Real Estate Transfer Tax
 
TSB-M-89(3.1)R 1989 Amendment to the Real Estate Transfer Tax
 
TSB-M-89(3)R 1989 Amendments to the Real Estate Transfer Tax
 

1980
 

 
TSB-M-80(3)C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
 

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Last Modified:  September 3, 2008