N.Y. Tax Law Section 1449-BBBBBBB
Imposition of tax

Notwithstanding any other provisions of law to the contrary, the county of Cortland, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax on each conveyance of real property or interest therein when the consideration exceeds five hundred dollars, at the rate of one dollar for each five hundred dollars or fractional part thereof. Such local law may apply to any conveyance occurring on or after the date designated by such legislative body, but shall not apply to conveyances made on or after such date pursuant to binding written contracts entered into prior to such date, provided that the date of execution of such contract is confirmed by independent evidence such as the recording of the contract, payment of a deposit or other facts and circumstances as determined by the treasurer. * NB Repealed October 25, 2030

Source: Section 1449-BBBBBBB — Imposition of tax, https://www.­nysenate.­gov/legislation/laws/TAX/1449-BBBBBBB (updated Oct. 27, 2023; accessed Jan. 24, 2026).

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Verified:
Jan. 24, 2026

Last modified:
Oct. 27, 2023

§ 1449-BBBBBBB. Imposition of tax's source at nysenate​.gov

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