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Mortgage Recording Tax Calculator

Mortgages get stamped at recording. This calculator sizes the tax.

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Total mortgage tax

$347,500

State tax

$210,000

City tax

$135,000

How the math works

Total = loan × (state + city) + fixed fees.

In NY, a CEMA structure avoids mortgage tax on the portion of a new loan that replaces an existing assumable mortgage. On a $12M loan with $8M assumable underneath, CEMA saves ~$130k vs full-new-mortgage recording. This is the single most valuable closing-cost optimization in NY.

How to Use

  1. Enter loan amount.
  2. Enter state mortgage tax rate %.
  3. Enter city/special district rate %.
  4. Enter additional surcharges.
  5. Read total mortgage tax.

Frequently Asked Questions

Where applicable?

New York state: 0.5-2.8% depending on jurisdiction (NYC commercial mortgages: 2.8%+). Florida: 0.35%. Tennessee: 0.115% + local. Many states don't have mortgage tax (CA, TX, many others).

Assignment vs new mortgage?

Assuming or assigning existing mortgage can avoid mortgage tax in some states (NY: consolidation and extension avoids tax on existing balance). Refinance with new lender triggers tax on full loan. Use CEMA (consolidation extension modification agreement) in NY to save.

Typical cost?

NY $10M loan: $280-300k at 2.8-3.0%. FL $10M: $35k. Major closing cost item when applicable. Factor into acquisition underwriting in states with mortgage tax.

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