New York Statutes

§ 253-B — Credit line mortgage

New York § 253-B
JurisdictionNew York
Law TAXTax
Art. 11Tax On Mortgages

This text of New York § 253-B (Credit line mortgage) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 253-B (2026).

Text

§ 253-b. Credit line mortgage.

1.In the case of a mortgage which is\na credit line mortgage, as defined in subdivision two of this section,\nof real property principally improved or to be improved by a one to six\nfamily owner-occupied residence or dwelling, the principal debt or\nobligation which is or under any contingency may be secured at the date\nof execution of such mortgage or at any time thereafter within the\nmeaning of this article shall mean the maximum principal amount\nspecified in such mortgage. If the tax imposed by and pursuant to the\nauthority of this article is paid on such maximum principal amount, no\nfurther tax shall be payable on advances or readvances by the lender\npursuant to the recorded primary mortgage, provided such advances or\nreadvances are made to th

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Bluebook (online)
New York § 253-B, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/253-B.