Real estate transfer tax advisory opinions (TSB-A)
An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
To Select a Specific Year, Choose From the List Below: 
 
2012 | 2011 | 2010 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000
1999 | 1998 | 1997 | 1996 | 1995 | 1994 | 1993 | 1992 | 1991 | 1990 | 1989
 

Number

Petitioner
 

2012
 

 Select a Different Year
TSB-A-12(1)R
 

Whether the distribution of condominium units by the Company to its members will be exempt from the real estate transfer tax ("RETT") imposed pursuant to Article 31 of the Tax Law. 
 

2011
 

 Select a Different Year
TSB-A-11(1)R
 		 Whether the Petitioners, two legally separate residential private housing cooperative corporations, will be subject to the New York State Real Estate Transfer Taxes if the Petitioners legally merge in accord with the New York Business Corporation Law.
 

2010
 

 Select a Different Year
TSB-A-10(5)R
 		 Whether the sale-leaseback conveyances described in the petition are conveyances subject to the real estate transfer tax (RETT) imposed by Article 31 of the Tax Law and, if so, whether any of the exemptions from RETT would apply to these transactions 
 
TSB-A-10(3)R
 		 Whether a deed recorded as security for the repayment of debt can be assigned to another lender without payment of additional real estate transfer tax or mortgage recording tax 
 
TSB-A-10(2)R Whether the New York State real estate transfer tax (RETT) will apply if a voluntary reconstitution plan to convert a building subject to the Mitchell-Lama program into a private cooperative is executed
 
TSB-A-10(1)R Whether certain real estate conveyances to a New York State instrumentality or its subsidiaries are subject to the real estate transfer tax or the mortgage recording taxes
 
As announced in August 2008, the Department has transferred responsibility for Advisory Opinions from the Taxpayer Guidance Division to the Department's Office of Counsel. Among other changes, the format of the Advisory Opinions issued by the Office of Counsel will appear slightly different than the format used by the Taxpayer Guidance Division. During the transition period, which began in 2008 and is scheduled to be completed in 2009, the Department will issue Advisory Opinions in two formats. Those opinions issued by the Taxpayer Guidance Division will continue in the previous format, while opinions written by Office of Counsel will be issued in the revised format. One of the most noticeable changes in format is that the opinions issued by the Office of Counsel, for petitions received on or after August 8, 2008, will not contain the petitioner’s name, address, or identification numbers when posted on the Department's Web site. Both formats are official Advisory Opinions, and all are binding on the Department with respect to the person or entity to whom they are issued and the facts stated in the Opinion. For more information on the transition and the procedures, see TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S,  Changes in Procedures for Obtaining Guidance from the Tax Department.

2008
 

 Select a Different Year
TSB-A-08(4)R Joan Meyler
 
TSB-A-08(3)R Lillian Wohl
 
TSB-A-08(2)R Ahli United Bank (UK)PLC F/K/A United Bank of Kuwait PLC
 

2007
 

 Select a Different Year
TSB-A-07(4)R 450 Partners LLC
 
TSB-A-07(2)R

Marmon Enterprises, Inc.
 
TSB-A-07(1)R

450 Partners LLC
 

2006
 

 Select a Different Year
TSB-A-06(3.1)R

360 Brooklyn Investors LLC
 
TSB-A-06(3)R

360 Brooklyn Investors LLC
 

2005
 

 Select a Different Year
TSB-A-05(1)R

Harter, Secrest & Emery LLP
 

2004
 

 Select a Different Year
TSB-A-04(3)R

Fort Hamilton Housing LLC
 

2003
 

 Select a Different Year
TSB-A-03(1)R NYS Urban Development Corporation
 

2002
 

 Select a Different Year
TSB-A-02(5)R Paul, Hastings, Janofsky & Walker LLP
 
TSB-A-02(4)R HSBC Mortgage Corporation (USA)
 
TSB-A-02(1)R Manda Muller Kalimian
 

2001
 

 Select a Different Year
TSB-A-01(8)R The New York Times Company
 
TSB-A-01(7)R Time Warner, Inc.
 
TSB-A-01(6)R Andrew S. Roffe
 
TSB-A-01(3)R Columbus Centre LLC
 

2000
 

 Select a Different Year
TSB-A-00(2)R, (4)C Central Hudson Gas & Electric Corporation
 

1999
 

 Select a Different Year
TSB-A-99(5)R 149 Realty Associates, Shelburne Murray Hill, Patrick Deniyham et al, d/b/a Denart Company, Plaza 50 Company, Chelsea Tower Company and Lyden Hotel Co.
 
TSB-A-99(4)R Halmar Construction Corp.
 
TSB-A-99(3)R Armory Place, LLC
 
TSB-A-99(1)R Waldbaum, Inc.
 

1998
 

 Select a Different Year
TSB-A-98(5)R The Denihan Company
 
TSB-A-98(69)S, (3)R Beth Israel Medical Center
 
TSB-A-98(2)R, (12)C, (2)M
 		 Central Hudson Gas & Electric Corporation
TSB-A-98(3)C, (1)R Long Island Lighting Company
 

1997
 

 Select a Different Year
TSB-A-97(9)R, (2)M Consolidated Edison Company of New York, Inc.
 
TSB-A-97(8)R Morgan Guaranty Trust Company of New York, as Trustee
 
TSB-A-97(6)R American Management Association
 
TSB-A-97(4)R Metropolitan Transportation Authority, Fleet National Bank, Phillip Morris Capital Corporation, Grant Transit Co., Triborough Bridge and Tunnel Authority, and Untrecht-America Finance Co.
 
TSB-A-97(2)R Coopers & Lybrand, LLP
 
TSB-A-97(1)R
 		 40 West 53rd Associates

1996
 

 Select a Different Year
TSB-A-96(14)R Mitchel H. Engel
 
TSB-A-96(12)R Metropolitan Life Insurance Company
 
TSB-A-96(11)R Swiss Re America Holding Corporation
 
TSB-A-96(10)R Lew R. Wasserman, Jean Stein, Gerald H. Oppenheimer and Andrew Shiva, as Trustees of Annuity Trusts I & II under the Restatement of Doris Jones Stein Family Trust dated 4/20/82
 
TSB-A-96(5)R National Broadcasting Company, Inc. and General Electric Company
 
TSB-A-96(2)R Tarrytown Corporate Center III, L.P.
 
TSB-A-96(1)R Lew R. Wasserman, Jean Stein, Gerald H. Oppenheimer and Andrew Shiva, as Trustees of Annuity Trusts I & II under the Restatement of Doris Jones Stein Family Trust dated 4/20/82
 

1995
 

 Select a Different Year
TSB-A-95(11)R Eastern Pork Products Company
 
TSB-A-95(10)R 1133 Building Corporation, Inc.
 
TSB-A-95(5)R Stanley Stahl
 
TSB-A-95(4)R Betty G. Reader
 
TSB-A-95(2)R Lew R. Wasserman, Jean Stein, Gerald H. Oppenheimer and Andrew Shiva, as Trustees of Annuity Trusts I & II under the Restatement of Doris Jones Stein Family Trust dated 4/20/82
 

1994
 

 Select a Different Year
TSB-A-94(8)R Strausman-Mayfair Associates, L.P.
 
TSB-A-94(7)R Estate of Beatrice Seaver
 
TSB-A-94(6)R Vacation Village Homeowners Association, Inc.
 
TSB-A-94(5)R The Society of  the New York Hospital
 
TSB-A-94(4)R Heinrich Realty Company
 
TSB-A-94(2)R Jack F. Fritts as Trustee of the Cumberland Trust
 

1993
 

 Select a Different Year
TSB-A-93(18)R Midtown Realty Company
 
TSB-A-93(14)R Smith Barney, Harris Upham & Co.
 
TSB-A-93(8)R Board of Managers of Powell's Cove View Condominium
 
TSB-A-93(2)R Resnick Water St. Development Co. and Prudential Insurance Company of America
 
TSB-A-93(1.1)R The Chase Manhattan Bank, N.A.
 
TSB-A-93(1)R The Chase Manhattan Bank, N.A.
 

1992
 

 Select a Different Year
TSB-A-92(7)R Hilles Timpson
 
TSB-A-92(2)R Centennial Estates, Inc.
 

1991
 

 Select a Different Year
TSB-A-91(10)R Krupp Cash Plus IV Limited Partnership
 
TSB-A-91(9)R Federal Home Loan Mortgage Corporation
 

1990
 

 Select a Different Year
TSB-A-90(9)R D & H Corporation
 
TSB-A-90(8)R Crossland Savings, FSB
 
TSB-A-90(7)R Parkside Association
 

1989
 

 Select a Different Year
TSB-A-89(4)R
 		 American Telephone and Telegraph Co.
Other information
Updated: August 08, 2012