NYC Government Publication
Redacted Letter Rulings - Real Property Transfer Tax (RPTT)
Sale of a single condominium apartment unit along with one or more noncontiguous studio units, the ownership and use of which is substantially restricted under the condominium's by-laws, should be treated as the sale of an individual condominium apartment subject to the lower tax rate schedule for Real Property Transfer Tax provided in Code section 11-2102(a)(9)(i). #14-4965 6/15/15
- Agency
- Subject
- Report type
- Memoranda - Directive
- Date published
- 2016-10-17