Form Mt-15 - Mortgage Recording Tax Return Page 4
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4Page 4 of 4 MT-15 (8/14)
Rate tables –
Rate for each $100 and remaining major fraction thereof on principal debt secured by a mortgage
Table 1 – MCTD counties imposing the basic tax, special additional tax, and additional tax only ($1.05)
Dutchess
Nassau
Orange
Putnam
Suffolk
Table 2 – Counties outside the MCTD imposing the basic tax, special additional tax, and additional tax only ($1.00)
Allegany
Delaware
Fulton
Niagara
Ontario
Saratoga
Tompkins
Cayuga
Erie
Livingston
Orleans
Schuyler
Washington
Oneida
Clinton
Monroe
Oswego
Seneca
Franklin
Onondaga
Table 3 – Counties imposing the basic tax and special additional tax only ($ .75)
Chemung
Jefferson
Montgomery
St. Lawrence
Ulster
Chenango
Madison
Otsego
Tioga
Table 4 –
New York City counties of New York, Bronx, Kings, Queens, and Richmond imposing the basic tax, special
additional tax, additional tax, and New York City tax
New York
Special
City tax
Basic tax
additional tax
Additional tax
Total
– All mortgages securing less than $500,000 ....................... $1.00
$ .50
$ .25
$ .30
$2.05
– Mortgages of one-, two-, or three-family houses and
individual residential condominium units, securing
$500,000 or more .......................................................... $1.125
$ .50
$ .25
$ .30
$2.175
– All other mortgages securing $500,000 or more ............... $1.75
$ .50
$ .25
$ .30
$2.80
Other counties and cities imposing a local tax
Table 5 –
Taxing
Local Basic
Special
Additional
Total
Taxing
Local Basic
Special
Additional
Total
jurisdiction
tax
tax
additional
tax
tax
jurisdiction
tax
tax
additional
tax
tax
tax
tax
Albany County
$ .25
$ .50
$ .25
$ .25
$1.25
Rensselaer County
$ .25
$ .50
$ .25
$ .25
$1.25
Broome County
$ .25
$ .50
$ .25
$1.00
Rockland County
$ .25
$ .50
$ .25
$ .30
$1.30
Cattaraugus County $ .25
$ .50
$ .25
$ .25
$1.25
Schenectady County
$ .25
$ .50
$ .25
$ .25
$1.25
Chautauqua County $ .25
$ .50
$ .25
$ .25
$1.25
Schoharie County
$ .25
$ .50
$ .25
$1.00
Columbia County
$ .50
$ .50
$ .25
$1.25
Steuben County
$ .25
$ .50
$ .25
$ .25
$1.25
Cortland County
$ .25
$ .50
$ .25
$1.00
Sullivan County
$ .25
$ .50
$ .25
$1.00
Essex County
$ .25
$ .50
$ .25
$ .25
$1.25
Warren County
$ .25
$ .50
$ .25
$ .25
$1.25
Genesee County
$ .25
$ .50
$ .25
$ .25
$1.25
Wayne County
$ .25
$ .50
$ .25
$ .25
$1.25
Greene County
$ .50
$ .50
$ .25
$1.25
Westchester County $ .25
$ .50
$ .25
$ .30
$1.30
Hamilton County
$ .25
$ .50
$ .25
$1.00
Yonkers (city)
$ .50
$ .50
$ .25
$ .30
$1.80 *
Herkimer County
$ .25
$ .50
$ .25
$1.00
Wyoming County
$ .25
$ .50
$ .25
$ .25
$1.25
Lewis County
$ .25
$ .50
$ .25
$1.00
Yates County
$ .25
$ .50
$ .25
$1.00
*
Includes the $ .25 Westchester County local tax. See the note and example in the instructions for Schedule C, Column B, on page 1.
If you have any questions or require technical assistance with Form MT-15, please call (518) 457-8637.
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