Finance

Which New York City tax applies when a buyer purchases a co-op apartment?

AThe mortgage recording tax (paid on the underlying blanket mortgage only)
BA NYC co-op transfer tax equal to 2% of the purchase price
CThe NYC real property transfer tax on the sale price✓ Correct
DNo transfer tax applies to co-op purchases

Explanation

NYC imposes its real property transfer tax (RPTT) on co-op apartment sales based on the purchase price. Co-op buyers also pay a flip tax in many buildings, but the NYC RPTT applies to the consideration paid.

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