NYC Government Publication
Redacted Letter Rulings - Real Property Transfer Tax (RPTT)
The transfer of two adjacent condominium units that had been physically combined and used as a single apartment for over 50 years, in a single transaction, is treated as the sale of an individual residential condominium unit even though permits for the combination were never filed with the Department of Buildings. #15-4973 9/24/15
- Agency
- Subject
- Report type
- Memoranda - Directive
- Date published
- 2016-10-17