NYC Government Publication
Redacted Letter Rulings - Real Property Transfer Tax (RPTT)
Sale of two cooperative apartment unit physically connected through an internal hallway and used as a single apartment unit for over four decades treated as the sale of an individual cooperative apartment subject to the lower rate schedule Code section 11-2102(b)(1)(B)(i) exempt from Real Property Transfer Tax. #15-4970 10/16/15
- Agency
- Subject
- Report type
- Memoranda - Directive
- Date published
- 2016-10-17