{
    "dataset_id": "2026-nyc-nj-pa-ct-transfer-mansion-taxes",
    "title": "2026 NYC, New Jersey, Philadelphia & Pennsylvania Real Estate Transfer, Mansion & CEMA Mortgage Tax Dataset",
    "description": "Verified 2026 real estate closing transfer taxes, progressive mansion tax brackets, CEMA mortgage recording taxes, and NJ GIT/REP withholding schedules.",
    "publisher": "East Corp Capital (https://eastcorpcapital.com/)",
    "authors": [
        {
            "name": "Pablo Cirre Gómez",
            "role": "Editor-in-Chief & Director of Quantitative Economic Research",
            "url": "https://eastcorpcapital.com/author/pablo-cirre-gomez/"
        },
        {
            "name": "Enrique Zarza, Esq.",
            "role": "Senior Legal & Regulatory Counsel (ICAM Bar No. 68.400)",
            "url": "https://eastcorpcapital.com/author/enrique-zarza/"
        }
    ],
    "license": "https://creativecommons.org/licenses/by/4.0/",
    "updated_at": "2026-10-25",
    "record_count": 10,
    "records": [
        {
            "Jurisdiction": "New York City",
            "Transfer_Or_Mortgage_Tax": "NYC Mansion Tax (8 Progressive Tiers)",
            "2026_Statutory_Rate": "1.00% to 3.90%",
            "Who_Pays_Customarily": "Buyer (100%)",
            "Trigger_Threshold": "Purchases ≥ $1,000,000 (Cliff at $1M)",
            "Governing_Citation": "N.Y. Tax Law § 1402-a"
        },
        {
            "Jurisdiction": "New York City",
            "Transfer_Or_Mortgage_Tax": "Mortgage Recording Tax (Condo / 1-3 Fam)",
            "2026_Statutory_Rate": "1.80% (<$500k) / 1.925% (≥$500k)",
            "Who_Pays_Customarily": "Buyer / Borrower",
            "Trigger_Threshold": "Exempt on Co-op apartments & CEMA assigned principal",
            "Governing_Citation": "N.Y. Tax Law § 253 & § 255"
        },
        {
            "Jurisdiction": "New York City",
            "Transfer_Or_Mortgage_Tax": "NYC Real Property Transfer Tax (RPTT)",
            "2026_Statutory_Rate": "1.00% (≤$500k) / 1.425% (>$500k)",
            "Who_Pays_Customarily": "Seller (Buyer on Sponsor New Dev)",
            "Trigger_Threshold": "All deeds and co-op stock transfers > $25,000",
            "Governing_Citation": "NYC Admin. Code § 11-2102"
        },
        {
            "Jurisdiction": "New York State",
            "Transfer_Or_Mortgage_Tax": "NYS Real Estate Transfer Tax",
            "2026_Statutory_Rate": "0.40% (<$3M) / 0.65% (≥$3M Res)",
            "Who_Pays_Customarily": "Seller",
            "Trigger_Threshold": "All conveyances statewide (Form TP-584)",
            "Governing_Citation": "N.Y. Tax Law § 1402"
        },
        {
            "Jurisdiction": "New Jersey",
            "Transfer_Or_Mortgage_Tax": "Seller Realty Transfer Fee (RTF)",
            "2026_Statutory_Rate": "$2.00 to $6.05 per $500 (0.40%–1.21%)",
            "Who_Pays_Customarily": "Seller",
            "Trigger_Threshold": "Reduced to $0.50–$3.40/$500 for Seniors 62+ (Form RTF-1)",
            "Governing_Citation": "N.J.S.A. 46:15-7 & 46:15-10.1"
        },
        {
            "Jurisdiction": "New Jersey",
            "Transfer_Or_Mortgage_Tax": "NJ Buyer Mansion Tax (Supplemental Fee)",
            "2026_Statutory_Rate": "1.00% of Entire Price",
            "Who_Pays_Customarily": "Buyer (100%)",
            "Trigger_Threshold": "Residential & Class 4A Commercial > $1,000,000",
            "Governing_Citation": "N.J.S.A. 46:15-7.2 (Form RTF-1EE)"
        },
        {
            "Jurisdiction": "New Jersey",
            "Transfer_Or_Mortgage_Tax": "Non-Resident Seller Exit Tax Withholding",
            "2026_Statutory_Rate": "Greater of 2% Price or 8.97%–10.75% Gain",
            "Who_Pays_Customarily": "Non-Resident Seller at Closing",
            "Trigger_Threshold": "Prepayment of estimated NJ Gross Income Tax",
            "Governing_Citation": "N.J.S.A. 54A:8-9 (Form GIT/REP-1)"
        },
        {
            "Jurisdiction": "City of Philadelphia (PA)",
            "Transfer_Or_Mortgage_Tax": "Combined PA + Philadelphia Transfer Tax",
            "2026_Statutory_Rate": "4.278% (1.00% PA + 3.278% City)",
            "Who_Pays_Customarily": "Split 50/50 (2.139% Buyer / 2.139% Seller)",
            "Trigger_Threshold": "All non-exempt deeds in Philadelphia County",
            "Governing_Citation": "72 P.S. § 8102-C & Phila. Code § 19-1403"
        },
        {
            "Jurisdiction": "Main Line PA Suburbs",
            "Transfer_Or_Mortgage_Tax": "Combined PA + Municipal/School Transfer Tax",
            "2026_Statutory_Rate": "2.000% (1.00% PA + 1.00% Local)",
            "Who_Pays_Customarily": "Split 50/50 (1.000% Buyer / 1.000% Seller)",
            "Trigger_Threshold": "Bucks, Montgomery, Chester & Delaware Counties",
            "Governing_Citation": "72 P.S. § 8102-C & 53 P.S. § 6924"
        },
        {
            "Jurisdiction": "City of Pittsburgh (PA)",
            "Transfer_Or_Mortgage_Tax": "Combined PA + Pittsburgh Transfer Tax",
            "2026_Statutory_Rate": "5.000% (1.00% PA + 4.00% Local)",
            "Who_Pays_Customarily": "Split 50/50 (2.500% Buyer / 2.500% Seller)",
            "Trigger_Threshold": "Highest municipal transfer tax in Pennsylvania",
            "Governing_Citation": "Pittsburgh Code § 255.02"
        }
    ]
}