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Mortgage Tax

County Clerk

Mortgage Tax
Title Major Revision Previous Schedules Schedule Item
Mortgage tax record book

recording mortgages, mortgagor, amount of mortgage, amount of tax, discharge, credits, satisfaction, and indexes:
RETENTION: PERMANENT

 CO2 200 309
Mortgage tax reports

submitted to State Department of Taxation and Finance (formerly State Tax Commission), county legislative body, or county fiscal officer, stating mortgages recorded, tax collected and tax distribution:
RETENTION: 7 years

 CO2 201 310
Statement of County Clerk's expenses

filed with mortgage tax report, including all attachments:
RETENTION: 7 years

 CO2 202 311
Report of audit of mortgage tax recording procedure

performed by New York state department or agency:
RETENTION: PERMANENT

 CO2 203 312
Certified mortgage tax refund or adjustment orders

issued by State Department of Taxation and Finance (formerly State Tax Commission):
RETENTION: 7 years

 CO2 204 313
Statements, affidavits, and appraisals

used to determine or revise mortgage tax, including but not limited to: indeterminant mortgage appraisal, and related records; statement of maximum amount secured by mortgage; statement of advance under a corporate trust or prior advance mortgage; statement of amount borrowed by corporations against mortgage; and facts on which exemption is claimed for supplemental mortgages, condominium credit, or other exclusions, exemptions or credits:
RETENTION: 15 years or 0 after discharge of mortgage, whichever is longer
NOTES: When supporting documents, such as affidavits, are incorporated as part of, and thus indistinguishable from, the mortgage document, then the permanent retention of item no. 309 applies.

 CO2 205 314
Mortgage tax distribution sheets

showing distribution of mortgage tax funds among tax districts:
RETENTION: 7 years

 CO2 206 315
Request for apportionment

by mortgage tax recording officer to State Department of Taxation and Finance (formerly State Tax Commission):
RETENTION: 7 years

 CO2 207 316
Certificate of valuation

regarding apportionment of mortgage tax:
RETENTION: 7 years

 CO2 208 317
Assessors' appraisal

for apportionment of mortgage tax:
RETENTION: 7 years

 CO2 209 318
Certificate of determination and apportionment of mortgage tax

issued by State Department of Taxation and Finance (formerly State Tax Commission):
RETENTION: 7 years

 CO2 210 319