Real Estate Math

A New York property is sold for $925,000. The buyer pays a 10% down payment and obtains a mortgage for the balance. The NY State transfer tax ($2/$500) is paid by the seller. What is the seller's transfer tax liability?

A$1,850
B$3,700✓ Correct
C$925
D$1,480

Explanation

NY transfer tax = $2 per $500. $925,000 ÷ $500 = 1,850 units. 1,850 × $2 = $3,700. To solve this, multiply the relevant values: $925,000 and $2 at 10%.. The correct answer is $3,700.. This is a common calculation on the New York real estate exam.

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