{
    "publisher": "East Corp Capital Quantitative Desk",
    "domain": "https://eastcorpcapital.com",
    "schema_version": "2026.2",
    "updated_at": "2026-10-19T19:45:00Z",
    "statutory_sources": [
        "Internal Revenue Service (Rev. Proc. 2025-32 / SECURE 2.0)",
        "NYS Department of Taxation and Finance (Form IT-201 / IT-203 / NY Tax Law \u00a7 255 / 20 NYCRR 132.18)",
        "NYC Department of Finance (NYC Resident Tax / 4% UBT Form NYC-202 / 8-Tier Mansion Tax)",
        "NJ Division of Taxation (Form GIT/REP-1 N.J.S.A. 54A:8-9 / Schedule NJ-COJ / ANCHOR)",
        "Connecticut DRS (6.99% PTET / 87.5% Credit / 70% Mill Rate Assessment)",
        "Massachusetts DOR (5% Flat Tax + 4% Millionaire Surtax + Proposition 2\u00bd)",
        "Pennsylvania DOR & City of Philadelphia (3.07% State + 3.75%/3.44% Wage Tax)"
    ],
    "jurisdictions_2026": {
        "nyc_5_boroughs": {
            "top_state_rate": 0.109,
            "top_local_rate": 0.03876,
            "combined_top_rate": 0.14776,
            "sales_tax": 0.08875,
            "ubt_rate": 0.04,
            "mrt_condo_over_500k": 0.01925,
            "eff_prop_tax": 0.0095
        },
        "westchester_ny": {
            "top_state_rate": 0.109,
            "yonkers_surcharge": 0.1675,
            "sales_tax": 0.08375,
            "mrt_rate": 0.0105,
            "eff_prop_tax_range": [
                0.0185,
                0.0245
            ]
        },
        "nassau_suffolk_ny": {
            "top_state_rate": 0.109,
            "sales_tax": 0.08625,
            "mrt_rate": 0.008,
            "hamptons_cpf_transfer_tax": 0.02,
            "eff_prop_tax_range": [
                0.0195,
                0.0235
            ]
        },
        "bergen_essex_nj": {
            "top_state_rate": 0.1075,
            "sales_tax": 0.06625,
            "uez_sales_tax": 0.033125,
            "git_rep_floor": 0.02,
            "prop_tax_deduction_cap": 15000,
            "eff_prop_tax_range": [
                0.019,
                0.0265
            ]
        },
        "hudson_county_nj": {
            "top_state_rate": 0.1075,
            "nyc_resident_tax_saved": 0.03876,
            "eff_prop_tax_range": [
                0.0155,
                0.021
            ]
        },
        "fairfield_ct": {
            "top_state_rate": 0.0699,
            "ptet_rate": 0.0699,
            "ptet_credit_pct": 0.875,
            "assessment_ratio": 0.7,
            "sales_tax": 0.0635,
            "dining_tax": 0.0735,
            "eff_prop_tax_range": [
                0.0115,
                0.0185
            ]
        },
        "greater_boston_ma": {
            "base_state_rate": 0.05,
            "millionaire_surtax": 0.04,
            "combined_over_1m": 0.09,
            "sales_tax": 0.0625,
            "prop_2_5_levy_cap": 0.025,
            "eff_prop_tax_range": [
                0.0065,
                0.0125
            ]
        },
        "philly_mainline_pa": {
            "state_flat_rate": 0.0307,
            "philly_resident_wage_tax": 0.0375,
            "philly_nonres_wage_tax": 0.0344,
            "philly_sales_tax": 0.08,
            "eff_prop_tax_range": [
                0.011,
                0.0165
            ]
        },
        "dmv_dc_va_md": {
            "dc_top_rate": 0.1075,
            "va_top_rate": 0.0575,
            "md_montgomery_combined": 0.0895,
            "eff_prop_tax_range": [
                0.0057,
                0.0112
            ]
        },
        "florida": {
            "state_income_tax": 0,
            "capital_gains_tax": 0,
            "homestead_save_our_homes_cap": 0.03,
            "nys_statutory_day_limit": 183
        }
    },
    "calculators_count": 16,
    "county_guides_count": 12
}