New York runs on lawyers and forms. Every conveyance carries a transfer tax return, most carry an equalization filing, New York City adds its own tax and its own return, and downstate practice expects counsel on both sides. None of that stops a donation; it sets the order of operations. We accept property in all 62 counties, from Brooklyn brownstones to Adirondack acreage.
Federal tax rules are the same in every state. These three are set by New York and by the county or city where the property sits.
New York charges a state real estate transfer tax, with additional New York City taxes in the five boroughs. It is customarily charged to the grantor, and how it applies to a gift with no consideration is confirmed when we prepare the deed.
A New York conveyance is filed with a real estate transfer tax return and, for most residential transfers, an equalization and assessment report for the assessor. New York City transfers carry their own return in addition to the state one. We prepare the set with the deed so nothing is discovered at the recording counter.
Deeds are recorded with the county clerk or, in New York City, the City Register for the county where the property sits. You sign before a notary wherever you live, and we handle the filing.
Four situations this state produces more of than most.
Each links to the full guide for that type, including how a donation compares with selling.
The five boroughs and the North Country are the same state on paper and nothing alike in practice.
Co-ops, condos and small mixed-use buildings, with the city transfer tax and its own return on top of the state filing. Board consent governs anything held as shares.
High-value houses with high carrying costs, and estates where the property tax bill is what forces a decision.
Second homes, hillside parcels and old farm buildings, with a steady supply of inherited property held by families who moved away.
Dairy ground going out of production, village houses in slow markets and small commercial buildings.
Orchards, vineyards and lakeside cottages, plus city housing stock in Syracuse, Utica and Rochester.
Large undeveloped acreage, camp lots, and counties that run tax foreclosure sales on a regular annual cycle.
Local guides for the parts of New York donors ask about most, covering the transfer tax return, the equalization filing and the county recording practice that apply in each. Every other New York county is covered by this page.
New York charges a state real estate transfer tax, with additional New York City taxes in the five boroughs. It is customarily charged to the grantor, and how it applies to a gift with no consideration is confirmed when we prepare the deed.
No. We prepare the deed in the form New York requires for the county where the property sits, you sign before a notary where you live, and we record it with the county clerk.
Tell us and we will read the documents. A co-op conveys shares and a proprietary lease rather than real property, and the board has to approve any transfer. That makes it a longer route and a different one, and where a board will not approve a charity, the workable answer is often a sale with a cash gift of the proceeds.
New York has a state income tax, and how it treats a charitable contribution is set by New York law rather than by us. Your federal deduction follows the usual IRS rules. Take the state question to your own advisor.
Possibly not, and the date on the notice is what decides it. New York counties foreclose on a statutory schedule and the redemption window closes hard. Send the notice and the parcel number and we will tell you honestly whether there is time.
We do not provide tax or legal advice. State and local transfer tax rules change; we confirm current requirements when we prepare each deed. Consult your own advisor.
The county and a parcel number are enough to start.
