(b) Where all or part of the indebtedness secured by a mortgage of
real property within any city in the state having a population of one
million or more has been paid and new funds are advanced or re-advanced
which are to be secured by such mortgage, the contract or agreement by
which such funds are advanced or re-advanced shall be deemed a mortgage
of real property for purposes of this article, and shall be taxable as
such upon the amount of such new funds, except as otherwise provided in
section two hundred fifty-three-b of this article.
3. The term "tax district" as used in this article means a city or
town.
Structure New York Laws
253-A - Recording Tax by a City of One Million or More.
253-C - Recording Tax Imposed by the County of Nassau.
253-D - Recording Tax Imposed by the City of Yonkers.
253-E - Recording Tax Imposed by the County of Broome.
253-F - Recording Tax Imposed by the County of Rockland.
253-G - Recording Tax Imposed by the County of Westchester.
253-H - Recording Tax Imposed by the County of Lewis.
253-I - Recording Tax Imposed by the County of Columbia.
253-J - Recording Tax Imposed by the County of Sullivan.
253-J*2 - Recording Tax Imposed by the County of Hamilton.
253-J*3 - Recording Tax Imposed by the County of Essex.
253-K - Recording Tax Imposed by the County of Genesee.
253-R - Recording Tax Imposed by the County of Schenectady.
253-S - Recording Tax Imposed by the County of Steuben.
253-T - Recording Tax Imposed by the County of Yates.
253-U - Recording Tax Imposed by the County of Herkimer.
253-V - Recording Tax Imposed by the County of Cortland.
253-W - Recording Tax Imposed by the County of Warren.
253-X - Recording Tax Imposed by the County of Cattaraugus.
253-X*2 - Recording Tax Imposed by the County of Greene.
253-Y - Recording Tax Imposed by the County of Madison.
253-J*4 - Recording Tax Imposed by the County of Schoharie.
253-O - Recording Tax Imposed by the County of Chautauqua.
253-P - Recording Tax Imposed by the County of Albany.
253-L - Recording Tax Imposed by the County of Rensselaer.
253-M - Recording Tax Imposed by the County of Wayne.
253-N - Recording Tax Imposed by the County of Wyoming.
253-Y*2 - Recording Tax Imposed by the County of Livingston.
253-Y*3 - Recording Tax Imposed by the County of Washington.
254 - Optional Tax on Prior Mortgages.
256 - Mortgages for Indefinite Amounts or for Contract Obligations.
257-A - Refund of Mortgage Taxes After Rescission of Certain Credit Transactions.
258 - Effect of Nonpayment of Taxes.
258-A - Payment of Tax on Instruments Not Recorded.
260 - Determination and Apportionment by the State Tax Commission.
261 - Payment Over and Distribution of Taxes.
263 - Supervisory Power of Commissioner of Taxation and Finance and Comptroller.