reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-H*3 - Designation of Agents.

* §  1439-h.  Designation  of  agents.  The treasurer is authorized to
  designate the recording officer to act as his or her agent for  purposes
  of  collecting  the  tax authorized by this article. The treasurer shall
  provide for the manner in which such person may be designated as his  or
  her  agent  subject  to such terms and conditions as the treasurer shall
  prescribe. The real estate transfer tax shall be paid to such  agent  as
  provided in section fourteen hundred thirty-nine-c of this article.
* NB Repealed December 31, 2027
* NB There are 3 § 1439-h's
2023 New York Laws › TAX - Tax › Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-I*3 - Liability of Recording Officer.

* §  1439-i. Liability of recording officer. A recording officer shall
  not be liable for any inaccuracy in the amount of tax  imposed  pursuant
  to  this article that he or she shall collect so long as he or she shall
  compute and collect such tax on the amount of consideration or the value
  of the interest conveyed as such amounts are provided to him or  her  by
  the person paying the tax.
* NB Repealed December 31, 2027
* NB There are 3 § 1439-i's
2023 New York Laws › TAX - Tax › Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-J*3 - Refunds.

* §  1439-j.  Refunds. Whenever the treasurer shall determine that any
  moneys received under the provisions of the local law  enacted  pursuant
  to  this  article were paid in error, he or she may cause such moneys to
  be refunded pursuant to such requirements as he or  she  may  prescribe,
  provided  that  any  application  for  such  refund  is  filed  with the
  treasurer within two years from the date the erroneous payment was made.
* NB Repealed December 31, 2027
* NB There are 3 § 1439-j's
2023 New York Laws › TAX - Tax › Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-L*3 - Judicial Review.

* §  1439-l. Judicial review. 1. Any final determination of the amount
  of any tax payable under section fourteen hundred thirty-nine-c of  this
  article shall be reviewable for error, illegality or unconstitutionality
  or   any   other   reason  whatsoever  by  a  proceeding  under  article
  seventy-eight of  the  civil  practice  law  and  rules  if  application
  therefor  is  made  to  the  supreme  court within four months after the
  giving of the notice of such  final  determination,  provided,  however,
  that  any  such  proceeding  under  article  seventy-eight  of the civil
  practice law and rules shall not be instituted unless (a) the amount  of
  any  tax sought to be reviewed, with such interest and penalties thereon
  as may be provided for by local law shall be first deposited  and  there
  is  filed  an  undertaking,  issued  by  a  surety company authorized to
  transact business in this state and approved by the state superintendent
  of financial services as to solvency and responsibility, in such  amount
  as  a  justice  of the supreme court shall approve to the effect that if
  such proceeding be dismissed or the tax confirmed  the  petitioner  will
  pay  all  costs  and charges which may accrue in the prosecution of such
  proceeding or (b) at the option of the petitioner, such undertaking  may
  be in a sum sufficient to cover the taxes, interest and penalties stated
  in  such  determination,  plus  the  costs  and charges which may accrue
  against it in the prosecution of the  proceeding,  in  which  event  the
  petitioner  shall  not  be  required  to  pay  such  taxes,  interest or
  penalties as a condition precedent to the application.
2. Where any  tax  imposed  hereunder  shall  have  been  erroneously,
  illegally  or  unconstitutionally  assessed or collected and application
  for the refund or revision  thereof  duly  made  to  the  proper  fiscal
  officer  or  officers,  and  such  officer or officers shall have made a
  determination denying such refund or revision, such determination  shall
  be  reviewable  by a proceeding under article seventy-eight of the civil
  practice law and rules; provided, however, that (a) such  proceeding  is
  instituted  within  four  months  after the giving of the notice of such
  denial, (b) a final determination of tax due was  not  previously  made,
  and  (c)  an  undertaking  is  filed  with  the proper fiscal officer or
  officers in such amount and with such  sureties  as  a  justice  of  the
  supreme  court  shall  approve  to the effect that if such proceeding be
  dismissed or the tax confirmed, the petitioner will pay  all  costs  and
  charges which may accrue in the prosecution of such proceeding.
* NB Repealed December 31, 2027
* NB There are 3 § 1439-l's
2023 New York Laws › TAX - Tax › Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-M*3 - Apportionment.

* §  1439-m.  Apportionment.  A  local  law  adopted  by  the  town of
  Fishkill, pursuant to this  article,  shall  provide  for  a  method  of
  apportionment  for  determining  the amount of tax due whenever the real
  property or interest therein is situated within and without the town.
* NB Repealed December 31, 2027
* NB There are 3 § 1439-m's
2023 New York Laws › TAX - Tax › Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-N*3 - Miscellaneous.

* §  1439-n.  Miscellaneous.  A  local  law  adopted  by  the  town of
  Fishkill, pursuant to this article, may contain such other provisions as
  the town deems necessary  for  the  proper  administration  of  the  tax
  imposed  pursuant  to  this article, including provisions concerning the
  determination of tax, the imposition of interest  on  underpayments  and
  overpayments  and  the  imposition  of  civil penalties. Such provisions
  shall be identical to the corresponding provisions of  the  real  estate
  transfer  tax  imposed  by article thirty-one of this chapter, so far as
  such provisions can be made applicable to the tax  imposed  pursuant  to
  this article.
* NB Repealed December 31, 2027
* NB There are 3 § 1439-n's
2023 New York Laws › TAX - Tax › Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-O*3 - Returns to Be Secret.

* §  1439-o. Returns to be secret. 1. Except in accordance with proper
  judicial order or as otherwise provided by law, it shall be unlawful for
  the treasurer or  any  officer  or  employee  of  the  county  or  town,
  including  any  person  engaged  or  retained on an independent contract
  basis, to divulge or make known in any manner the particulars set  forth
  or  disclosed  in any return required under a local law enacted pursuant
  to this article. However, that nothing in this  section  shall  prohibit
  the  recording officer from making a notation on an instrument effecting
  a conveyance indicating the amount of tax paid. No  recorded  instrument
  effecting a conveyance shall be considered a return for purposes of this
  section.
2.  The officers charged with the custody of such returns shall not be
  required to produce any of them or evidence  of  anything  contained  in
  them  in  any action or proceeding in any court, except on behalf of the
  county or town in any action or proceeding involving the collection of a
  tax due under a local law enacted pursuant to this article to which such
  county or town is a party, or a claimant, or on behalf of any  party  to
  any  action  or  proceeding  under the provisions of a local law enacted
  pursuant to this article when the returns or  facts  shown  thereby  are
  directly  involved  in such action or proceeding, in any of which events
  the court may require the production of, and may admit in  evidence,  so
  much  of said returns or of the facts shown thereby, as are pertinent to
  the action or proceeding and no more.
3. Nothing herein shall be construed to prohibit  the  delivery  to  a
  grantor  or  grantee of an instrument effecting a conveyance or the duly
  authorized representative of a grantor or grantee of a certified copy of
  any return filed in connection with such instrument or to  prohibit  the
  publication of statistics so classified as to prevent the identification
  of  particular  returns  and the items thereof, or the inspection by the
  legal representatives of such county  or  town  of  the  return  of  any
  taxpayer  who  shall  bring  action to set aside or review the tax based
  thereon.
4. Any officer or employee  of  such  county  or  town  who  willfully
  violates  the  provisions of this section shall be dismissed from office
  and be incapable of holding any public office in this state for a period
  of five years thereafter.
* NB Repealed December 31, 2027
* NB There are 3 § 1439-o's
2023 New York Laws › TAX - Tax › Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill › 1439-P*3 - Foreclosure Proceedings.

* §  1439-p. Foreclosure proceedings. Where the conveyance consists of
  a transfer of property made as a result of an order of the  court  in  a
  foreclosure  proceeding  ordering the sale of such property, the referee
  or sheriff effectuating such  transfer  shall  not  be  liable  for  any
  interest  or  penalties  that are authorized pursuant to this article or
  article thirty-seven of this chapter.
* NB There are 3 § 1439-p's
* NB Repealed December 31, 2027
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-BB - Imposition of Tax.

* §  1439-bb.  Imposition of tax. Notwithstanding any other provisions
  of law to the contrary, the town of Northeast, acting through  its  town
  board,  is hereby authorized and empowered to adopt a local law imposing
  in such town a tax on each  conveyance  of  real  property  or  interest
  therein  not to exceed a maximum of two percent of the consideration for
  such conveyance, subject to the exemptions set forth in section fourteen
  hundred thirty-nine-ee of this article; any such local law shall fix the
  rate of such tax.  Provided,  however,  any  such  local  law  imposing,
  repealing  or  reimposing  such  tax  shall  be  subject  to a mandatory
  referendum pursuant to section twenty-three of the municipal  home  rule
  law. Notwithstanding the foregoing, prior to adoption of such local law,
  the  town  must  establish  a  community  preservation  fund pursuant to
  section sixty-four-j of the town law. Revenues from such  tax  shall  be
  deposited  in  such fund and may be used solely for the purposes of such
  fund. Such local law shall apply to any conveyance occurring on or after
  the first day of a month to be designated by such town board,  which  is
  not  less  than  sixty  days  after the enactment of such local law, but
  shall not apply to conveyances made on or after such  date  pursuant  to
  binding written contracts entered into prior to such date, provided that
  the  date  of  execution  of  such  contract is confirmed by independent
  evidence such as the recording of the contract, payment of a deposit  or
  other facts and circumstances as determined by the treasurer.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-CC - Payment of Tax.

* §  1439-cc.  Payment of tax. 1. The real estate transfer tax imposed
  pursuant to this article shall be paid to the treasurer or the recording
  officer acting as the agent of the treasurer upon  designation  as  such
  agent  by  the treasurer. Such tax shall be paid at the same time as the
  real estate transfer tax imposed by article thirty-one of  this  chapter
  is  required  to  be  paid.  Such  treasurer  or recording officer shall
  endorse upon each deed or instrument effecting a  conveyance  a  receipt
  for the amount of the tax so paid.
2.  A  return  shall  be  required  to be filed with such treasurer or
  recording officer for purposes of the real estate transfer  tax  imposed
  pursuant  to this article at the same time as a return is required to be
  filed for purposes of the real estate transfer tax  imposed  by  article
  thirty-one  of  this  chapter. The treasurer shall prescribe the form of
  return, the information which it shall contain,  and  the  documentation
  that  shall  accompany  the  return. Said form shall be identical to the
  real estate transfer tax return required to be filed pursuant to section
  fourteen hundred nine of this chapter, except that the  treasurer  shall
  adapt  said  form  to  reflect  the  provisions in this chapter that are
  inconsistent, different, or in addition to  the  provisions  of  article
  thirty-one  of  this  chapter.  The  real  estate  transfer  tax returns
  required to be filed pursuant to this section  shall  be  preserved  for
  three  years  and  thereafter  until such treasurer or recording officer
  orders them to be destroyed.
3. The recording officer shall not record an  instrument  effecting  a
  conveyance unless the return required by this section has been filed and
  the  tax  imposed  pursuant  to  this  article  shall  have been paid as
  required in this section.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-DD - Liability for Tax.

* §  1439-dd. Liability for tax. 1. The real estate transfer tax shall
  be paid by the grantee. If the grantee has failed to pay the tax imposed
  pursuant to this article or if the grantee is exempt from such tax,  the
  grantor  shall  have  the duty to pay the tax. Where the grantor has the
  duty to pay the tax because the grantee has failed to pay the tax,  such
  tax  shall  be  the  joint  and several liability of the grantee and the
  grantor.
2. For the purpose of the proper administration of this article and to
  prevent evasion of the tax hereby imposed, it shall be presumed that all
  conveyances are subject to the tax.  Where  the  consideration  includes
  property  other  than money, it shall be presumed that the consideration
  is the fair market value of the real property or interest therein. These
  presumptions shall prevail until the contrary is proven, and the  burden
  of proving the contrary shall be on the person liable for payment of the
  tax.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-FF - Credit.

* §  1439-ff.  Credit. A grantee shall be allowed a credit against the
  tax due on a conveyance of real property to the extent tax was  paid  by
  such  grantee  on a prior creation of a leasehold of all or a portion of
  the same real property or on the granting of an option  or  contract  to
  purchase  all  or  a  portion of the same real property by such grantee.
  Such credit shall be  computed  by  multiplying  the  tax  paid  on  the
  creation  of  the leasehold or on the granting of the option or contract
  by a fraction, the numerator of which is the value of the  consideration
  used  to  compute  such tax paid which is not yet due to such grantor on
  the date of the subsequent conveyance (and which such grantor  will  not
  be entitled to receive after such date), and the denominator of which is
  the total value of the consideration used to compute such tax paid.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-HH - Designation of Agents.

* §  1439-hh.  Designation  of  agents. The treasurer is authorized to
  designate the recording officer to act as his or her agent for  purposes
  of  collecting  the  tax authorized by this article. The treasurer shall
  provide for the manner in which such person may be designated as his  or
  her  agent  subject  to such terms and conditions as the treasurer shall
  prescribe. The real estate transfer tax shall be paid to such  agent  as
  provided in section fourteen hundred thirty-nine-cc of this article.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-II - Liability of Recording Officer.

* § 1439-ii. Liability of recording officer. A recording officer shall
  not  be  liable for any inaccuracy in the amount of tax imposed pursuant
  to this article that he or she shall collect so long as he or she  shall
  compute and collect such tax on the amount of consideration or the value
  of  the  interest conveyed as such amounts are provided to him or her by
  the person paying the tax.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-JJ - Refunds.

* §  1439-jj. Refunds. Whenever the treasurer shall determine that any
  moneys received under the provisions of the local law  enacted  pursuant
  to  this  article were paid in error, he or she may cause such moneys to
  be refunded pursuant to such requirements as he or  she  may  prescribe,
  provided  that  any  application  for  such  refund  is  filed  with the
  treasurer within two years from the date the erroneous payment was made.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-LL - Judicial Review.

* § 1439-ll. Judicial review. 1. Any final determination of the amount
  of any tax payable under section fourteen hundred thirty-nine-cc of this
  article shall be reviewable for error, illegality or unconstitutionality
  or   any   other   reason  whatsoever  by  a  proceeding  under  article
  seventy-eight of  the  civil  practice  law  and  rules  if  application
  therefor  is  made  to  the  supreme  court within four months after the
  giving of the notice of such  final  determination,  provided,  however,
  that  any  such  proceeding  under  article  seventy-eight  of the civil
  practice law and rules shall not be instituted unless (a) the amount  of
  any  tax sought to be reviewed, with such interest and penalties thereon
  as may be provided for by local law shall be first deposited  and  there
  is  filed  an  undertaking,  issued  by  a  surety company authorized to
  transact business in this state and approved by the state superintendent
  of financial services as to solvency and responsibility, in such  amount
  as  a  justice  of the supreme court shall approve to the effect that if
  such proceeding be dismissed or the tax confirmed  the  petitioner  will
  pay  all  costs  and charges which may accrue in the prosecution of such
  proceeding or (b) at the option of the petitioner, such undertaking  may
  be in a sum sufficient to cover the taxes, interest and penalties stated
  in  such  determination,  plus  the  costs  and charges which may accrue
  against it in the prosecution of the  proceeding,  in  which  event  the
  petitioner  shall  not  be  required  to  pay  such  taxes,  interest or
  penalties as a condition precedent to the application.
2. Where any  tax  imposed  hereunder  shall  have  been  erroneously,
  illegally  or  unconstitutionally  assessed or collected and application
  for the refund or revision  thereof  duly  made  to  the  proper  fiscal
  officer  or  officers,  and  such  officer or officers shall have made a
  determination denying such refund or revision, such determination  shall
  be  reviewable  by a proceeding under article seventy-eight of the civil
  practice law and rules; provided, however, that (a) such  proceeding  is
  instituted  within  four  months  after the giving of the notice of such
  denial, (b) a final determination of tax due was  not  previously  made,
  and  (c)  an  undertaking  is  filed  with  the proper fiscal officer or
  officers in such amount and with such  sureties  as  a  justice  of  the
  supreme  court  shall  approve  to the effect that if such proceeding be
  dismissed or the tax confirmed, the petitioner will pay  all  costs  and
  charges which may accrue in the prosecution of such proceeding.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-MM - Apportionment.

* §  1439-mm.  Apportionment.  A  local  law  adopted  by  the town of
  Northeast, pursuant to this article,  shall  provide  for  a  method  of
  apportionment  for  determining  the amount of tax due whenever the real
  property or interest therein is situated within and without the town.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-NN - Miscellaneous.

* §  1439-nn.  Miscellaneous.  A  local  law  adopted  by  the town of
  Northeast, pursuant to this article, may contain such  other  provisions
  as  the  town  deems  necessary for the proper administration of the tax
  imposed pursuant to this article, including  provisions  concerning  the
  determination  of  tax,  the imposition of interest on underpayments and
  overpayments and the imposition  of  civil  penalties.  Such  provisions
  shall  be  identical  to the corresponding provisions of the real estate
  transfer tax imposed by article thirty-one of this chapter,  so  far  as
  such  provisions  can  be made applicable to the tax imposed pursuant to
  this article.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-OO - Returns to Be Secret.

* § 1439-oo. Returns to be secret. 1. Except in accordance with proper
  judicial order or as otherwise provided by law, it shall be unlawful for
  the  treasurer  or  any  officer  or  employee  of  the  county or town,
  including any person engaged or  retained  on  an  independent  contract
  basis,  to divulge or make known in any manner the particulars set forth
  or disclosed in any return required under a local law  enacted  pursuant
  to  this  article.  However, that nothing in this section shall prohibit
  the recording officer from making a notation on an instrument  effecting
  a  conveyance  indicating the amount of tax paid. No recorded instrument
  effecting a conveyance shall be considered a return for purposes of this
  section.
2. The officers charged with the custody of such returns shall not  be
  required  to  produce  any  of them or evidence of anything contained in
  them in any action or proceeding in any court, except on behalf  of  the
  county or town in any action or proceeding involving the collection of a
  tax due under a local law enacted pursuant to this article to which such
  county  or  town is a party, or a claimant, or on behalf of any party to
  any action or proceeding under the provisions of  a  local  law  enacted
  pursuant  to  this  article  when the returns or facts shown thereby are
  directly involved in such action or proceeding, in any of  which  events
  the  court  may require the production of, and may admit in evidence, so
  much of said returns or of the facts shown thereby, as are pertinent  to
  the action or proceeding and no more.
3.  Nothing  herein  shall  be construed to prohibit the delivery to a
  grantor or grantee of an instrument effecting a conveyance or  the  duly
  authorized representative of a grantor or grantee of a certified copy of
  any  return  filed in connection with such instrument or to prohibit the
  publication of statistics so classified as to prevent the identification
  of particular returns and the items thereof, or the  inspection  by  the
  legal  representatives  of  such  county  or  town  of the return of any
  taxpayer who shall bring action to set aside or  review  the  tax  based
  thereon.
4.  Any  officer  or  employee  of  such  county or town who willfully
  violates the provisions of this section shall be dismissed  from  office
  and be incapable of holding any public office in this state for a period
  of five years thereafter.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast › 1439-PP - Foreclosure Proceedings.

* § 1439-pp. Foreclosure proceedings. Where the conveyance consists of
  a  transfer  of  property made as a result of an order of the court in a
  foreclosure proceeding ordering the sale of such property,  the  referee
  or  sheriff  effectuating  such  transfer  shall  not  be liable for any
  interest or penalties that are authorized pursuant to  this  article  or
  article thirty-seven of this chapter.
* NB Repealed December 31, 2028
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1441 - Imposition of Tax.

* §  1441.  Imposition of tax. Notwithstanding any other provisions of
  law to the contrary, the town, acting through its town board, is  hereby
  authorized  and  empowered  to adopt a local law imposing in such town a
  tax on each conveyance of real property or interest  therein  where  the
  consideration  exceeds  five hundred dollars, at the rate of two percent
  of the consideration for such conveyance. Provided,  however,  any  such
  local law imposing, repealing or reimposing such tax shall be subject to
  a mandatory referendum pursuant to section twenty-three of the municipal
  home  rule law. Notwithstanding the foregoing, prior to adoption of such
  local law,  the  town  must  establish  a  community  preservation  fund
  pursuant to section sixty-four-f of the town law. Revenues from such tax
  shall  be deposited in such fund and may be used solely for the purposes
  of such fund. Such local law shall apply to any conveyance occurring  on
  or  after  the first day of a month to be designated by such town board,
  which is not less than sixty days after the enactment of such local law,
  but shall not apply to conveyances made on or after such  date  pursuant
  to  binding  written contracts entered into prior to such date, provided
  that the date of execution of such contract is confirmed by  independent
  evidence  such as the recording of the contract, payment of a deposit or
  other facts and circumstances as determined by the treasurer.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1442 - Payment of Tax.

* §  1442.  Payment  of  tax.  1. The real estate transfer tax imposed
  pursuant to this article shall be paid to the treasurer or the recording
  officer acting as the agent of the treasurer upon  designation  as  such
  agent  by  the treasurer. Such tax shall be paid at the same time as the
  real estate transfer tax imposed by article thirty-one of  this  chapter
  is  required  to  be  paid.  Such  treasurer  or recording officer shall
  endorse upon each deed or instrument effecting a  conveyance  a  receipt
  for the amount of the tax so paid.
2.  A  return  shall  be  required  to be filed with such treasurer or
  recording officer for purposes of the real estate transfer  tax  imposed
  pursuant  to this article at the same time as a return is required to be
  filed for purposes of the real estate transfer tax  imposed  by  article
  thirty-one  of  this  chapter. The treasurer shall prescribe the form of
  return, the information which it shall contain,  and  the  documentation
  that  shall  accompany  the  return. Said form shall be identical to the
  real estate transfer tax return required to be filed pursuant to section
  fourteen hundred nine of this chapter, except that the  treasurer  shall
  adapt  said  form  to  reflect  the  provisions in this chapter that are
  inconsistent, different, or in addition to  the  provisions  of  article
  thirty-one  of  this  chapter.  The  real  estate  transfer  tax returns
  required to be filed pursuant to this section  shall  be  preserved  for
  three  years  and  thereafter  until such treasurer or recording officer
  orders them to be destroyed.
3. The recording officer shall not record an  instrument  effecting  a
  conveyance unless the return required by this section has been filed and
  the  tax  imposed  pursuant  to  this  article  shall  have been paid as
  required in this section.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1443 - Liability for Tax.

* §  1443. Liability for tax. 1. The real estate transfer tax shall be
  paid by the grantee. If the grantee has failed to pay  the  tax  imposed
  pursuant  to this article or if the grantee is exempt from such tax, the
  grantor shall have the duty to pay the tax. Where the  grantor  has  the
  duty  to pay the tax because the grantee has failed to pay the tax, such
  tax shall be the joint and several liability  of  the  grantee  and  the
  grantor.
2. For the purpose of the proper administration of this article and to
  prevent evasion of the tax hereby imposed, it shall be presumed that all
  conveyances are taxable. Where the consideration includes property other
  than  money,  it  shall  be  presumed that the consideration is the fair
  market  value  of  the  real  property  or   interest   therein.   These
  presumptions  shall prevail until the contrary is proven, and the burden
  of proving the contrary shall be on the person liable for payment of the
  tax.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1445 - Credit.

* §  1445. Credit. A grantee shall be allowed a credit against the tax
  due on a conveyance of real property to the extent tax was paid by  such
  grantee  on  a  prior creation of a leasehold of all or a portion of the
  same real property or on the  granting  of  an  option  or  contract  to
  purchase  all  or  a  portion of the same real property by such grantee.
  Such credit shall be  computed  by  multiplying  the  tax  paid  on  the
  creation  of  the leasehold or on the granting of the option or contract
  by a fraction, the numerator of which is the value of the  consideration
  used  to  compute  such tax paid which is not yet due to such grantor on
  the date of the subsequent conveyance (and which such grantor  will  not
  be entitled to receive after such date), and the denominator of which is
  the total value of the consideration used to compute such tax paid.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1447 - Designation of Agents.

* §  1447.  Designation  of  agents.  The  treasurer  is authorized to
  designate the recording officer to act as his or her agent for  purposes
  of  collecting  the  tax authorized by this article. The treasurer shall
  provide for the manner in which such person may be designated as his  or
  her  agent  subject  to such terms and conditions as the treasurer shall
  prescribe. The real estate transfer tax shall be paid to such  agent  as
  provided in section fourteen hundred forty-two of this article.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1447-A - Foreclosure Proceedings.

* §  1447-a. Foreclosure proceedings. Where the conveyance consists of
  a transfer of property made as a result of an order of the  court  in  a
  foreclosure  proceeding  ordering the sale of such property, the referee
  or sheriff effectuating such  transfer  shall  not  be  liable  for  any
  interest  or  penalties  that are authorized pursuant to this article or
  article thirty-seven of this chapter.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1448 - Liability of Recording Officer.

* §  1448.  Liability  of recording officer. A recording officer shall
  not be liable for any inaccuracy in the amount of tax  imposed  pursuant
  to  this article that he or she shall collect so long as he or she shall
  compute and collect such tax on the amount of consideration or the value
  of the interest conveyed as such amounts are provided to him or  her  by
  the person paying the tax.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1448-A - Refunds.

* § 1448-a. Refunds. Whenever  the  treasurer shall determine that any
  moneys received under the provisions of the local law  enacted  pursuant
  to  this  article were paid in error, he or she may cause such moneys to
  be refunded pursuant to  such  rules  and  regulations  he  or  she  may
  prescribe,  provided  that any application for such refund is filed with
  the treasurer within two years from the date the erroneous  payment  was
  made.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1448-C - Judicial Review.

* § 1448-c. Judicial  review. 1. Any final determination of the amount
  of any tax payable under section  fourteen  hundred  forty-two  of  this
  article shall be reviewable for error, illegality or unconstitutionality
  or   any   other   reason  whatsoever  by  a  proceeding  under  article
  seventy-eight of  the  civil  practice  law  and  rules  if  application
  therefor  is  made  to  the  supreme  court within four months after the
  giving of the notice of such  final  determination,  provided,  however,
  that  any  such  proceeding  under  article  seventy-eight  of the civil
  practice law and rules shall not be instituted unless (a) the amount  of
  any  tax sought to be reviewed, with such interest and penalties thereon
  as may be provided for by local law shall be first deposited  and  there
  is  filed  an  undertaking,  issued  by  a  surety company authorized to
  transact business in this state and approved by the state superintendent
  of financial services as to solvency and responsibility, in such  amount
  as  a  justice  of the supreme court shall approve to the effect that if
  such proceeding be dismissed or the tax confirmed  the  petitioner  will
  pay  all  costs  and charges which may accrue in the prosecution of such
  proceeding or (b) at the option of the petitioner, such undertaking  may
  be in a sum sufficient to cover the taxes, interest and penalties stated
  in  such  determination,  plus  the  costs  and charges which may accrue
  against it in the prosecution of the  proceeding,  in  which  event  the
  petitioner  shall  not  be  required  to  pay  such  taxes,  interest or
  penalties as a condition precedent to the application.
2. Where any tax imposed pursuant to  this  article  shall  have  been
  erroneously,  illegally  or unconstitutionally assessed or collected and
  application for the refund or revision thereof duly made to  the  proper
  fiscal officer or officers, and such officer or officers shall have made
  a  determination  denying  such  refund  or revision, such determination
  shall be reviewable by a proceeding under article seventy-eight  of  the
  civil   practice  law  and  rules;  provided,  however,  that  (a)  such
  proceeding is instituted within four months  after  the  giving  of  the
  notice  of  such  denial,  (b)  a final determination of tax due was not
  previously made, and (c) an undertaking is filed with the proper  fiscal
  officer  or  officers in such amount and with such sureties as a justice
  of the supreme court shall approve to the effect that if such proceeding
  be dismissed or the tax confirmed, the petitioner will pay all costs and
  charges which may accrue in the prosecution of such proceeding.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1448-D - Apportionment.

* § 1448-d. Apportionment.  A  local law adopted by the town, pursuant
  to this article,  shall  provide  for  a  method  of  apportionment  for
  determining the amount of tax due whenever the real property or interest
  therein is situated within and without the town.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1448-E - Miscellaneous.

* §  1448-e. Miscellaneous.  1.  A  local  law  adopted  by  the town,
  pursuant to this article, may contain such other provisions as the  town
  deems necessary for the proper administration and enforcement of the tax
  imposed  pursuant  to  this  article,  including,  but  not  limited to,
  provisions concerning  the  determination  of  tax,  the  imposition  of
  interest  on  underpayments and overpayments, proceedings to recover the
  tax, and the imposition of civil penalties.  Such  provisions  shall  be
  identical  to  the  corresponding provisions of the real estate transfer
  tax imposed by article thirty-one  of  this  chapter,  so  far  as  such
  provisions  can  be  made applicable to the tax imposed pursuant to this
  article.
2.  Notwithstanding  any  provision  of  law  to  the  contrary,   the
  commissioner   may   permit  the  town  supervisor,  or  the  authorized
  representative of such supervisor, to inspect  any  return  filed  under
  this  chapter,  or  may  furnish  to  such  supervisor  or  his  or  her
  representative an abstract of any such return, or supply him or her with
  information  concerning  an  item  contained  in  any  such  return,  or
  disclosed  by any investigation of tax liability under this chapter, but
  such permission shall be granted or such information furnished  only  if
  such information is to be used for tax purposes.
3.  Notwithstanding  any  provision  of  law to the contrary, the town
  supervisor, or the authorized representative  of  such  supervisor,  may
  permit  the  commissioner  or  his  or  her authorized representative to
  inspect any return filed under this  chapter,  or  may  furnish  to  the
  commissioner  an  abstract of any such return, or supply him or her with
  information  concerning  an  item  contained  in  any  such  return,  or
  disclosed  by any investigation of tax liability under this article, but
  such permission shall only be granted or such information furnished only
  if such information is to be used for tax purposes.
4. The  commissioner  and  the  town  may  enter  into  a  cooperative
  agreement  to  facilitate  the  administration  and  enforcement of this
  article.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven › 1448-F - Returns to Be Secret.

* § 1448-f. Returns  to be secret. 1. Except in accordance with proper
  judicial order or as otherwise provided by law, it shall be unlawful for
  the treasurer or  any  officer  or  employee  of  the  county  or  town,
  including  any  person  engaged  or  retained on an independent contract
  basis, to divulge or make known in any manner the particulars set  forth
  or  disclosed  in any return required under a local law enacted pursuant
  to this article. However, nothing in this  section  shall  prohibit  the
  recording  officer  from  making a notation on an instrument effecting a
  conveyance indicating the amount of tax  paid.  No  recorded  instrument
  effecting a conveyance shall be considered a return for purposes of this
  section.
2.  The officers charged with the custody of such returns shall not be
  required to produce any of them or evidence  of  anything  contained  in
  them  in  any action or proceeding in any court, except on behalf of the
  county or town in any action or proceeding involving the collection of a
  tax due under a local law enacted pursuant to this article to which such
  county or town is a party, or a claimant, or on behalf of any  party  to
  any  action  or  proceeding  under the provisions of a local law enacted
  pursuant to this article when the returns or  facts  shown  thereby  are
  directly  involved  in such action or proceeding, in any of which events
  the court may require the production of, and may admit in  evidence,  so
  much  of said returns or of the facts shown thereby, as are pertinent to
  the action or proceeding and no more.
3. Nothing in this section shall be construed to prohibit the delivery
  to a grantor or grantee of an instrument effecting a conveyance  or  the
  duly  authorized  representative  of a grantor or grantee of a certified
  copy of any return filed  in  connection  with  such  instrument  or  to
  prohibit  the  publication of statistics so classified as to prevent the
  identification of particular returns  and  the  items  thereof,  or  the
  inspection  by  the  legal representatives of such county or town of the
  return of any taxpayer who shall bring action to set aside or review the
  tax based thereon.
4. Any officer or employee  of  such  county  or  town  who  willfully
  violates  the  provisions of this section shall be dismissed from office
  and be incapable of holding any public office in this state for a period
  of five years thereafter.
* NB Repealed December 31, 2025
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-BBB - Imposition of Tax.

§ 1449-bbb. Imposition of tax. Notwithstanding any other provisions of
  law  to  the  contrary,  the  county of Nassau, acting through its local
  legislative body, is hereby authorized and empowered to adopt and  amend
  local  laws  imposing  in  such  county a tax on each conveyance of real
  property or interest therein when the consideration exceeds five hundred
  dollars, at the rate of five dollars for each five  hundred  dollars  or
  fractional part thereof.  The authority of the county to adopt and amend
  local  laws  imposing  the  tax  authorized  by  this  section  and  the
  imposition of  all  taxes  pursuant  thereto  shall  expire  on  January
  thirty-first,  two  thousand  one.    Such  local  law  may apply to any
  conveyance occurring on or after the date designated by such legislative
  body, but shall not apply to conveyances made  on  or  after  such  date
  pursuant  to  binding written contracts entered into prior to such date,
  provided that the date of execution of such  contract  is  confirmed  by
  independent evidence such as the recording of the contract, payment of a
  deposit or other facts and circumstances as determined by the treasurer.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-CCC - Payment of Tax.

§  1449-ccc.  Payment  of tax. 1. The real estate transfer tax imposed
  pursuant to this article shall be paid to the treasurer or the recording
  officer acting as the agent of the treasurer. Such tax shall be paid  at
  the  same  time  as  the  real  estate  transfer  tax imposed by article
  thirty-one of this chapter is required to be  paid.  Such  treasurer  or
  recording officer shall endorse upon each deed or instrument effecting a
  conveyance a receipt for the amount of the tax so paid.
2.  A  return  shall  be  required  to be filed with such treasurer or
  recording officer for purposes of the real estate transfer  tax  imposed
  pursuant  to this article at the same time as a return is required to be
  filed for purposes of the real estate transfer tax  imposed  by  article
  thirty-one  of this chapter. The return, for purposes of the real estate
  transfer tax imposed pursuant to this article, shall be a  photocopy  or
  carbon  copy of the real estate transfer tax return required to be filed
  pursuant to section fourteen hundred nine of  this  chapter.    However,
  when  an  apportionment  is  required  to  be  made  pursuant to section
  fourteen hundred forty-nine-mmm of this  article,  a  supplemental  form
  shall also be required to be filed. The real estate transfer tax returns
  and  supplemental  forms  required  to be filed pursuant to this section
  shall be preserved for three years and thereafter until  such  treasurer
  or recording officer orders them to be destroyed.
3.  The  recording  officer shall not record an instrument effecting a
  conveyance unless the return required by this section has been filed and
  the tax imposed pursuant  to  this  article  shall  have  been  paid  as
  provided in this section.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-DDD - Liability for Tax.

§  1449-ddd. Liability for tax.  1. The real estate transfer tax shall
  be paid by the grantor. If the grantor has failed to pay the tax imposed
  pursuant to this article or if the grantor is exempt from such tax,  the
  grantee  shall  have  the duty to pay the tax. Where the grantee has the
  duty to pay the tax because the grantor has  failed  to  pay,  such  tax
  shall be the joint and several liability of the grantor and the grantee.
2. For the purpose of the proper administration of this article and to
  prevent  evasion of the tax hereby authorized, it shall be presumed that
  all conveyances are taxable.  Where the consideration includes  property
  other  than  money,  it  shall be presumed that the consideration is the
  fair market value of  the  real  property  or  interest  therein.  These
  presumptions  shall prevail until the contrary is proven, and the burden
  of proving the contrary shall be on the person liable for payment of the
  tax.
2023 New York Laws › TAX - Tax › Article 31-E - Tax on Real Estate Transfers in the County of Nassau › 1449-EEE - Exemptions.

§  1449-eee. Exemptions. 1. The following shall be exempt from payment
of the real estate transfer tax:
(a) The state of New York, or any of its agencies,  instrumentalities,
political  subdivisions,  or  public  corporations  (including  a public
corporation created pursuant to agreement or compact with another  state
or the Dominion of Canada).
(b)  The  United  Nations, the United States of America and any of its
agencies and instrumentalities.
The exemption of  such  governmental  bodies  or  persons  shall  not,
however, relieve a grantee from them of liability for the tax.
2. The tax shall not apply to any of the following conveyances:
(a)  Conveyances  to the United Nations, the United States of America,
the state of New York, or any of their  instrumentalities,  agencies  or
political  subdivisions  (or  any public corporation, including a public
corporation created pursuant to agreement or compact with another  state
or the Dominion of Canada);
(b)  Conveyances  which  are  or  were  used to secure a debt or other
obligation;
(c) Conveyances  which,  without  additional  consideration,  confirm,
correct, modify or supplement a prior conveyance;
(d)  Conveyances  of real property without consideration and otherwise
than in connection with a sale, including conveyances  conveying  realty
as bona fide gifts;
(e) Conveyances given in connection with a tax sale;
(f)  Conveyances  to  effectuate  a mere change of identity or form of
ownership or  organization  where  there  is  no  change  in  beneficial
ownership,  other  than conveyances to a cooperative housing corporation
of the real property comprising the cooperative dwelling or dwellings;
(g) Conveyances which consist of a deed of partition;
(h) Conveyances given pursuant to the federal bankruptcy act; and
(i) Conveyances of real property which consist of the execution  of  a
contract  to  sell  real  property  without the use or occupancy of such
property or the granting of an option to purchase real property  without
the use or occupancy of such property.