Mortgage  Tax Rates by County

                                                Borrower           Lender              1 or 2 Family Exemption

Albany County Clerk                  1.00%               0.25%                           $25.00

Broome County Clerk                 0.75%               0.25%                           No Exemption

Columbia County Clerk               1.00%               0.25%                           No Exemption

Dutchess County Clerk               1.05%               0.25%                           $30.00

Fulton County Clerk                   0.75%               0.25%                           $25.00

Genesee County Clerk               1.00%               0.25%                           $25.00

Herkimer County Clerk               0.75%               0.25%                           No Exemption

Lewis County Clerk                    0.75%               0.25%                           No Exemption

Nassau County Clerk                 0.80%               0.25%                           $30.00

Orange County Clerk                  0.80%               0.25%                           $30.00

Putnam County Clerk                 0.80%               0.25%                           $30.00

Rensselear County Clerk            1.00%               0.25%                           $25.00

Rockland County Clerk               1.05%               0.25%                           $30.00

Suffolk County Clerk                   0.80%               0.25%                           $30.00

Sullivan County Clerk                 0.75%               0.25%                           No Exemption

Ulster County Clerk                    0.50%               0.25%                           No Exemption

Westchester County Clerk          1.05%               0.25%                           $30.00

Yonkers                                    1.55%               0.25%                           $30.00