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NY A02005

Bill

Status

Introduced

1/12/2011

Primary Sponsor

David Weprin

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Requires every municipality that enacted a local mortgage tax or recording tax to grant an exemption from such tax when the mortgagor is a first-time home buyer and the property will be the mortgagor's principal residence
  • Directs the Commissioner of Taxation and Finance to promulgate rules and regulations establishing qualification grounds, proof requirements, and procedures for obtaining the exemption
  • Takes effect on January 1 following the date the bill becomes law, with commissioner rules and regulations to be promulgated immediately upon enactment

Legislative Description

Provides exemption for first time home buyer from a mortgage or recording tax imposed by a municipality pursuant to article 11 of the tax law; directs commissioner of taxation and finance to establish qualifications and procedures for obtaining such exemption.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means1/12/2011

Full Bill Text

No bill text available