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The form supports tax apportionment based on relative assessed values, and directs where payment is made when the mortgage is first presented for recording. 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Use this form in the following instances:  \n• The mortgaged property is located in more than one county, and one or more but not all of the counties are located in the Metropolitan Commuter Transportation District (MCTD) . The MCTD includes the counties of New York, Bronx, Kings, Queens, Richmond, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester.  \n• The mortgaged property is located in more than one county and the additional tax applies in one or more but not all of the counties.  \n• The mortgaged property is located in more than one locality, and a local mortgage recording tax applies in one or more of the localities. See Schedule C, Local mortgage recording taxes, on page 3 for a list of the counties and cities imposing a local tax.  \n• The mortgaged property is located partially in and partially outside of Yonkers, but entirely in Westchester County.  \nForm MT-15 provides for an apportionment of the tax based on the relative assessed value of the real property encumbered by the mortgage. The apportioned tax must be paid to the recording officer of the county where the mortgage was first presented for recording. Both the Tax Department and the recording officer where the mortgage was first recorded and the tax paid will audit Form MT-15 .  \nIf there is an underpayment of the tax, the Tax Department will instruct the recording officer who collected the tax to notify the parties to the mortgage of the underpayment. If there is an overpayment, the Tax Department will notify the taxpayer.  \nAlternative to Form MT-15  \nInstead of filing Form MT-15, you may compute the mortgage recording tax as if the real property is located entirely in the locality in which the greatest amount of tax is imposed. This amount of tax will be paid to the recording officer of the county where the mortgage is first presented for recording. Also, you should present Form MT-15 . 1, Mortgage Recording Tax Claim for Refund, to the recording officer to claim a refund.  \nThe recording officer will confirm the relative assessed value of the property located in each locality and submit Form MT-15 .1 to the Tax Department. The Tax Department will determine the proper total tax due and the amount of tax to be apportioned to each county. If thereis an overpayment, the Tax Department will instruct the appropriate recording officer to refund the amount of the overpayment to the taxpayer or to a duly authorized representative.  \nGeneral mortgage recording tax information  \nFor additional information on the mortgage recording tax, see TSB-M-96(2)R, General Questions and Answers on the Mortgage Recording Taxes. You may download a copy from our website [at](at www.tax.ny.gov)[ www.tax.ny.gov](at www.tax.ny.gov), or you may call 518-457-5431 to receive a copy by mail.  \nSpecific instructions  \nSchedule A  \nLine 1 – Enter the amount of the mortgage, rounding to the nearest hundred dollars. If the value to be rounded is $50 or less, round down. If greater, round up.  \nSchedule B  \nLine 4 – If the mortgage is for real property principally improved or to be improved by a one-or two-family residence or dwelling, subtract $10,000 from the amount on line 1, and enter the balance on line 4.  \nLine 6 – If any portion of the mortgaged property is located in the MCTD, list each county and enter the assessed value of the mortgaged property located in that county. Include any mortgaged property that is located in the counties of New York, Bronx, Kings, Queens, Richmond, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester. Total the assessed values and enter online 6.  \nLine 8 – If any portion of the mortgaged property is located in a ","cbCaid3B0F8iM10j","https://ap.wps.com/l/cbCaid3B0F8iM10j","pdf",260700,"English","# General information\n## Alternative to Form MT-15\n## General mortgage recording tax information\n# Specific instructions\n## Schedule A\n## Schedule B\n## Schedule C","[{\"question\":\"When should Form MT-15 be used?\",\"answer\":\"Use Form MT-15 when the mortgaged real property is located in more than one locality and those localities impose different mortgage recording tax rates.\"},{\"question\":\"How is the tax apportioned under Form MT-15?\",\"answer\":\"The tax is apportioned based on the relative assessed value of the property encumbered by the mortgage in each locality, and the apportioned tax is paid to the recording officer of the county where the mortgage was first presented for recording.\"},{\"question\":\"What happens if there is an underpayment or overpayment?\",\"answer\":\"For underpayment, the Tax Department instructs the recording officer to notify the mortgage parties. For overpayment, the Tax Department notifies the taxpayer and may instruct appropriate recording officers to refund the amount to the taxpayer or an authorized representative.\"}]","Mortgage Recording Tax Return - MT-15 | PDF",1789783135]