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New York's mortgage recording tax is approximately:

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Question & Answer

Review the question and all answer choices

A

0.5% of the mortgage amount

Option A is incorrect because 0.5% is far below New York's actual mortgage recording tax rates. This misconception likely stems from confusing recording taxes with other fees or from rates in different states.

B

1% of the mortgage amount

Option B is incorrect because while 1% is closer to some New York counties' rates, it doesn't account for NYC's higher rates (up to 2.8%) and thus represents an incomplete understanding of the state's variable tax structure.

C

1.8% to 2.8% depending on location

Correct Answer
D

No mortgage recording tax

Option D is incorrect because New York definitely imposes a mortgage recording tax. This misconception might arise from confusing recording taxes with transfer taxes, which are separate but related fees in real estate transactions.

Why is this correct?

Answer C is correct because New York State imposes a mortgage recording tax that varies by location, with rates ranging from 1.8% to 2.8%. NYC specifically has higher rates (1.8% for loans under $500k and 2.8% for loans above $500k) while other counties have lower rates, making this the only option that accurately reflects this geographic variation.

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