Department of Finance’s Annual Report on the New York City Real Property Tax for FY 2001. The report continues to include all the information
and data that have made previous issues an invaluable reference source for City finances.
This report presents statistical information on the New York City General Corporation Tax (GCT) and Unincorporated Business Tax (UBT). Data are provided for tax year 1997, the latest year for which complete information is available, and for previously unpublished tax years.
The Hotel Room Occupancy Tax (HTX) must be paid on the occupancy, or the right of occupancy, of a room or rooms in a hotel. A “hotel” is a building or part of it that is regularly used for the lodging of guests, and includes an apartment hotel, a motel, boardinghouse, bed-and-breakfast, bungalow
The purpose of this rule is to set forth which rent–regulated class two real properties are eligible
for a Major Capital Improvement (“MCI”) tax abatement, as well as how such abatement shall be
The Real Property Transfer Tax (RPTT) is imposed on the consideration for conveyances or transfers where the consideration exceeds $25,000. This report includes NYC transactions with the date of sale between January 1 and December 31, 2017.