New York imposes a 1 percent mansion tax on residential sales of $1 million or more under NY Tax Law Section 1402-a. The tax is paid by the buyer at closing and applies broadly across Westchester County to single-family homes, condos, and co-ops.
The mansion tax is collected by the NY Department of Taxation and Finance through the Real Property Transfer Tax process. It applies to one to three family homes, condos, and cooperatives sold for $1 million or more. NY State raised an additional progressive supplemental tax on NYC sales of $2 million plus, but Westchester sales remain at the flat 1 percent. Buyers pay at closing on Form TP-584, alongside the state real estate transfer tax of $4 per $1,000 paid by the seller. Westchester County does not add a local mansion tax.
Underreporting or evasion exposes buyers to the unpaid tax plus penalty and interest. Title insurance and recording offices flag the issue at closing, so most violations are caught up front.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
White Plains, NY
Commercial vehicles over 10,000 lbs GVW cannot park overnight on residential streets. Delivery and service trucks allowed during active work only; daytime co...
White Plains, NY
Recreational vehicles, boats, and trailers cannot be stored on streets. Residential zoning restricts storage in driveways and front yards — typically rear or...
White Plains, NY
Driveway curb cuts and aprons require a permit from Public Works. Parking across the sidewalk or blocking pedestrian path is prohibited. Surfaces must be pav...
White Plains, NY
Retaining walls over 4 ft high (measured from bottom of footing to top of wall) require a Building Department permit and engineered drawings. Walls supportin...
White Plains, NY
White Plains prohibits chickens, roosters, and livestock in residential zones. City is urban/suburban and not zoned for agricultural use. No backyard chicken...
White Plains, NY
White Plains enforces the New York State Property Maintenance Code (19 NYCRR Part 1225) and Fire Code through its Department of Building. Single- or multiple...
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