| Any Government Agency (including Federal Home Loan Mortgage Corp, SONYMA,
Fannie Mae, etc. |
If govt. agency is grantee, then no transfer tax is due,
but recording fees must be paid; if agency is the grantor, then the
grantee must pay transfer tax |
| City of Rochester |
All mortgage tax, if "Section 255" affidavit is provided |
| County of Monroe |
All taxes and fees, if "Section 255" affidavit is provided |
| Credit Unions and Neighborhood Housing Services |
1/4 of 1% of Mortgage Tax |
| Dormitory Authority (SUNY) |
All fees. Must have affidavit exempting the fees |
| Farm Credit of Western NY |
All Mortgage Tax, if "Section 255" affidavit is provided |
| Farmers Home Administration |
All Mortgage Tax, if "Section 255" affidavit is provided |
| H.U.D. |
Transfer Tax, when HUD is the Grantee |
| Monroe County Industrial Development Agency |
All Mortgage Tax, if "Section 255" affidavit is provided.
All Transfer Tax if they are the Grantee |
| Monroe County Dept. of Social Services |
All Mortgage Tax, if "Section 255" affidavit is provided |
| NYS Affordable Housing |
All Mortgage Tax and recording fees, if "Section 255" affidavit
is provided |
| NYS Job Development Corp |
All Mortgage Tax, if "Section 255" affidavit is provided |
Not-For-Profit Corporations
(If both grantor and grantee are non-profit) |
1/4 of 1% of Mortgage Tax, if "Section 255" affidavit is
provided |
Not-For-Profit Corp
(If only one the parties in non-profit) |
No exemptions, unless non-profit is a Credit Union or a Hospital Corp. |
| Small Business Administration |
1/4 of 1% of Mortgage Tax (unless the affidavit states differently) |
| State of New York |
All Mortgage Tax, if "Section 255" affidavit is provided |
| State Public Benefit Corporations |
All Mortgage Tax and recording fees, if "Section 255" affidavit
is provided |
| Urban Renewal Agencies |
All Mortgage Tax, if "Section 255" affidavit is provided |
| U.S. Veterans Administration |
All Mortgage Tax, if "Section 255" affidavit is provided |
