2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 253-G - Recording Tax Imposed by the County of Westchester.

§  253-g.  Recording  tax  imposed  by  the  county of Westchester. 1.
  Westchester county, acting through its local legislative body, is hereby
  authorized and empowered to adopt and amend local laws imposing in  such
  county  a tax of twenty-five cents for each one hundred dollars and each
  remaining major fraction thereof of principal debt or  obligation  which
  is  or  under  any  contingency  may be secured at the date of execution
  thereof, or at any time thereafter,  by  a  mortgage  on  real  property
  situated within such county and recorded on or after the date upon which
  such tax takes effect and a tax of twenty-five cents on such mortgage if
  the  principal  debt or obligation which is or by any contingency may be
  secured by such mortgage is less than one hundred dollars.
2. The taxes imposed under the authority  of  this  section  shall  be
  administered and collected in the same manner as the taxes imposed under
  subdivision  one of section two hundred fifty-three and paragraph (b) of
  subdivision one of section  two  hundred  fifty-five  of  this  article.
  Except as otherwise provided in this section, all the provisions of this
  article  relating  to or applicable to the administration and collection
  of the taxes imposed by such  subdivisions  shall  apply  to  the  taxes
  imposed  under  the authority of this section with such modifications as
  may be necessary to adapt such language to the tax so  authorized.  Such
  provisions  shall  apply  with  the  same  force  and effect as if those
  provisions had been set forth in full in  this  section  except  to  the
  extent  that  any  provision  is either inconsistent with a provision of
  this section or not relevant to the tax authorized by this section.  For
  purposes  of  this  section, any reference in this article to the tax or
  taxes imposed by this article shall be deemed to refer to a tax  imposed
  pursuant  to  this section, and any reference to the phrase "within this
  state" shall be read as "within Westchester county", unless a  different
  meaning is clearly required.
3.  Where the real property covered by the mortgage subject to the tax
  imposed pursuant to the authority of this section is  situated  in  this
  state but within and without the county imposing such tax, the amount of
  such  tax due and payable to such county shall be determined in a manner
  similar to that prescribed in the first paragraph of section two hundred
  sixty of this article which concerns real property situated  in  two  or
  more  counties.  Where such property is situated both within such county
  and without the state, the amount due and payable to such  county  shall
  be  determined  in the manner prescribed in the second paragraph of such
  section two hundred sixty which concerns property  situated  within  and
  without  the  state.  Where real property is situated within and without
  the county imposing such tax, the recording officer of the  jurisdiction
  in which the mortgage is first recorded shall be required to collect the
  taxes imposed pursuant to this section.
4. A tax imposed pursuant to the authority of this section shall be in
  addition to the taxes imposed by section two hundred fifty-three of this
  article.
5.  Notwithstanding any provision of this article to the contrary, the
  balance of all moneys paid to the recording officer  of  the  county  of
  Westchester  during  each month upon account of the tax imposed pursuant
  to the authority of this section, after deducting the necessary expenses
  of his or her office as provided in section  two  hundred  sixty-two  of
  this   article,  except  taxes  paid  upon  mortgages  which  under  the
  provisions of this section or section two hundred sixty of this  article
  are  first  to be apportioned by the commissioner, shall be paid over by
  such officer on or before the tenth day of each succeeding month to  the
  commissioner  of  finance of Westchester county and, after the deduction
  by such commissioner of finance of the necessary expenses of his or  her
  office  provided  in section two hundred sixty-two of this article shall

  be deposited in the general  fund  of  the  county  of  Westchester  for
  expenditure on any county purpose. Notwithstanding the provisions of the
  preceding  sentence, the tax so imposed and paid upon mortgages covering
  real  property  situated  in  two  or  more  counties,  which  under the
  provisions of this section or section two hundred sixty of this  article
  are  first  to be apportioned by the commissioner, shall be paid over by
  the  recording  officer  receiving  the  same   as   provided   by   the
  determination of said commissioner.
6.  Any  local  law  imposing  a tax pursuant to the authority of this
  section or repealing or suspending such a tax shall take effect only  on
  the  first  day  of  a  calendar  month.  Such  a local law shall not be
  effective unless a certified copy thereof is  mailed  by  registered  or
  certified  mail  to  the  commissioner  at  the commissioner's office in
  Albany at least thirty days prior to the date the local law  shall  take
  effect.
7.  Certified  copies of any local law described in this section shall
  also be filed with the county clerk of the county  of  Westchester,  the
  secretary  of state and the state comptroller within five days after the
  date it is duly enacted.