NYC Government Publication
Redacted Letter Rulings - Real Property Transfer Tax (RPTT)
Sale of two cooperative apartments that had been used as a single residential dwelling for over 40 years, and that the purchasers, with board approval using a proposal obtained from an architect, intend to physically combine, should be treated as the sale of a single cooperative apartment subject to the lower tax rate schedule under Code section 11-2102(b)(1)(B)(i). #16-4977 6/9/16
- Agency
- Subject
- Report type
- Memoranda - Directive
- Date published
- 2016-10-17