The following fees [Transfer Tax] apply to these transactions:
- The seller is responsible for the New York State and the Erie County Transfer Tax due at the time of filing. The rate is a total of $9.00 per thousand dollars of consideration [The New York State portion or the rate is $4.00; the Erie County portion is $5.00. Please note that in some instances relating to the transfer of previously unimproved property upon which a residence has been constructed, the transfer may be exempt from the Erie County portion of the rate. Please check with the Clerk's Office for details.]
- Senior Citizen Reduction:
A reduction in the transfer tax from $9.00 per thousand to $4.00 per thousand is available to senior citizens aged 62 or older who own and occupy the property, which must be one or two family dwelling, for at least one year.
Affidavits are available at no fee in the County Clerk's office to claim this exemption.
- Recording a deed, like any instrument required by statute to be
recorded: $45.00, which includes fees paid to the Commissioner of Education, and for endorsement and cover page; and $5.00 for each one-sided page or portion of page recorded.
For each cross reference: $0.50. Assignment of a mortgage which assigns
more than one mortgage require $3.50 for each cross reference after the
first.
- The TP584 Tax Affidavit costs $10.00 (filed in duplicate).
- The Real Property Transfer Report form costs $125 for residential and qualifying farm property and $250 for commercial property