Article 11 - TAX ON MORTGAGES

Section 250 - Definitions
Section 251 - Procedure for review
Section 252 - Exemptions
Section 252-A - Other exemptions
Section 253 - Recording tax
Section 253-A - Recording tax by a city of one million or more
Section 253-B - Credit line mortgage
Section 253-C - Recording tax imposed by the county of Nassau
Section 253-D - Recording tax imposed by the city of Yonkers
Section 253-E - Recording tax imposed by the county of Broome
Section 253-F - Recording tax imposed by the county of Rockland
Section 253-G - Recording tax imposed by the county of Westchester
Section 253-H - Recording tax imposed by the county of Lewis
Section 253-I - Recording tax imposed by the county of Columbia
Section 253-J - [Multiple versions] Recording tax imposed by the county of Sullivan
Section 253-J - [Multiple versions; Repealed Effective 12/1/2025] Recording tax imposed by the county of Hamilton
Section 253-J - [Multiple versions; Repealed Effective 12/1/2024] Recording tax imposed by the county of Essex
Section 253-J - [Multiple versions; Repealed Effective 12/1/2025] Recording tax imposed by the county of Schoharie
Section 253-K - [Repealed Effective 11/1/2025] Recording tax imposed by the county of Genesee
Section 253-L - Recording tax imposed by the county of Rensselaer
Section 253-M - Recording tax imposed by the county of Wayne
Section 253-N - [Repealed Effective 12/1/2024] Recording tax imposed by the county of Wyoming
Section 253-O - Recording tax imposed by the county of Chautauqua
Section 253-P - [Repealed Effective 12/1/2025] Recording tax imposed by the county of Albany
Section 253-R - Recording tax imposed by the county of Schenectady
Section 253-S - [Repealed Effective 12/1/2025] Recording tax imposed by the county of Steuben
Section 253-T - [Repealed Effective 12/1/2025] Recording tax imposed by the county of Yates
Section 253-U - [Repealed Effective 12/1/2025] Recording tax imposed by the county of Herkimer
Section 253-V - [Repealed Effective 12/1/2025] Recording tax imposed by the county of Cortland
Section 253-W - [Repealed Effective 12/1/2025] Recording tax imposed by the county of Warren
Section 253-X - [Multiple versions; Repealed Effective 12/1/2025] Recording tax imposed by the county of Cattaraugus
Section 253-X - [Multiple versions; Repealed Effective 12/1/2025] Recording tax imposed by the county of Greene
Section 253-Y - [Multiple versions; Expires Effective 12/1/2025] Recording tax imposed by the county of Madison
Section 253-Y - [Multiple versions; Expires Effective 12/1/2025] Recording tax imposed by the county of Livingston
Section 253-Y - [Multiple versions] Recording tax imposed by the county of Washington
Section 254 - Optional tax on prior mortgages
Section 255 - Supplemental mortgages
Section 256 - Mortgages for indefinite amounts or for contract obligations
Section 257 - Payment of taxes
Section 257-A - Refund of mortgage taxes after rescission of certain credit transactions
Section 258 - Effect of nonpayment of taxes
Section 258-A - Payment of tax on instruments not recorded
Section 259 - Trust mortgages
Section 260 - Determination and apportionment by the state tax commission
Section 261 - Payment over and distribution of taxes
Section 262 - Expenses of officers
Section 263 - Supervisory power of commissioner of taxation and finance and comptroller
Section 264 - Tax on prior advance mortgages
Section 265 - Tax a lien; exceptions
Section 266 - Enforcement; procedure
Section 267 - Idem.; where recovery is had against trust mortgagee