LIEB BLOG

Legal Analysts

Showing posts with label Westchester. Show all posts
Showing posts with label Westchester. Show all posts

Wednesday, August 18, 2021

Housing Discrimination - Updated Protected Classes List - As Applicable to Downstate New York

We are always updating our CE courses at Lieb School because the law is constantly changing. 


While the law changes on every topic, there is no field that seems to be evolving today more than anti-discrimination law. So, we thought it important to share our updated definitive lists of protected classes within downstate New York for Fair Housing and Discrimination Law.


Note - While these lists are similar for employment discrimination law, there are minor differences in protections between the two fields and you should consult with an attorney should you have any questions.


Fair Housing Act:

  1. Race
  2. Color
  3. National origin
  4. Religion
  5. Sex
  6. Familial status
  7. Handicap

New York State Human Rights Law
  1. Race
  2. Creed
  3. Color
  4. National origin
  5. Sexual orientation
  6. Gender identity or expression (transgender)
  7. Military status
  8. Sex
  9. Age
  10. Disability
  11. Marital status
  12. Lawful source of income
  13. Familial status
  14. Arrest / sealed conviction record
  15. Domestic violence victim status (lease / occupancy only)

New York City Human Rights Law
  1. Race
  2. Creed 
  3. Color 
  4. National origin 
  5. Gender 
  6. Age 
  7. Disability 
  8. Sexual orientation 
  9. Uniformed service
  10. Marital status 
  11. Partnership status 
  12. Immigration or citizenship status
  13. Lawful source of income 
  14. Presence of children 
  15. Occupation
  16. Victim of domestic violence, stalking or sex offenses

Westchester Fair Housing Law:
  1. Race
  2. Color
  3. Religion
  4. Age
  5. National origin
  6. Alienage or citizenship status
  7. Ethnicity
  8. Familial status
  9. Creed
  10. Gender
  11. Sexual orientation
  12. Marital status 
  13. Disability 
  14. Source of income
  15. Status as victim of domestic violence, sexual abuse, or stalking

Nassau County Fair Housing (Open Housing)
  1. Race
  2. Creed
  3. Color
  4. Gender
  5. Disability
  6. Age 
  7. Religion
  8. Source of income
  9. Veteran status 
  10. Sexual orientation
  11. Familial status 
  12. Marital status
  13. Ethnicity  
  14. National origin
  15. First responder status
  16. Visible traits of an individual such as natural hair texture, protective hairstyles & donning of religious garments or items and shall include segregation

Suffolk County Human Rights Law:
  1. Race
  2. Color
  3. Creed
  4. Age
  5. National origin
  6. Alienage / citizenship
  7. Gender
  8. Sexual orientation 
  9. Disability
  10. Marital status 
  11. Sex
  12. Familial status
  13. Military status 
  14. Visible traits of an individual, such as natural hair texture, protective hairstyles & donning of religious garments or items
  15. Lawful source of income
  16. Veteran status
  17. Victim of domestic violence

To remind everyone, the federal law is the floor under which states and locales may not fall. Plus, there are often city / town / village anti-discrimination laws that are also relevant and must be respected in housing.

Discrimination is wrong and should be eliminated through trainings, policies, and lawsuits. As a society, we have to utilize all of the tools in our arsenal to make housing available to everyone irrespective of demographics.

Help us to get the word out on this one. It's important because unless everyone knows the protections, no one is really protected.





Friday, April 05, 2019

New NYC Transfer and Mansion Tax Rates | Summary of Transfer Tax Rates for NYC, Nassau, Suffolk, and Westchester Counties

On March 31, 2019, Governor Cuomo signed the New York State Budget for the 2020 Fiscal Year. Notable changes include increased real estate transfer tax rates and mansion taxes for properties in New York City and other cities with a population of over 1 million.

The new transfer tax and mansion tax rates apply only to property transfers in New York City (and other +1MM cities) after July 1, 2019, except for transfers with contracts signed on or before April 1, 2019 provided that the “date of execution of the contract is confirmed by independent evidence, such as the recording of the contract, payment of a deposit or other facts and circumstances determined by the commissioner of taxation and finance.” Transfer tax rates for counties outside New York counties remain the same.

Many writers have commented on these new rates causing much confusion as NYC has its own transfer tax separate and apart from NYS. The NYC transfer tax remains unchanged. However, the NYS transfer tax, as applicable to NYC (and other +1MM cities) has been increased. So, now NYC has two (2) transfer taxes, one (1) to the state and one (1) the city, that are each different from the majority of the rest of NYS.

NEW YORK CITY
New York State Residential Real Property Transfer Taxes apply to the following:
Residential Type 1: A transfer of economic interest in: a one- to three-family house;
  • an individual residential condominium unit; or
  • an individual cooperative apartment.
Residential Type 2: A grant, assignment, or surrender of, or the transfer of an economic interest in a leasehold interest in:
  • a one, two, or three family house; or
  • an individual dwelling unit in a home of more than three families living independently of each other.

NYC – Residential Real Property Transfers
Purchase Price
NYS Transfer Tax
NYC Transfer Tax
Mansion Tax Rate
Payor
Seller
Seller
Buyer
$1 - $500,000
0.40%
1%
N/A
$500,001 -  $1,000,000
0.40%
1.425%
N/A
$1,000,000 - $1,999,999
0.40%
1.425%
1.00%
$2,000,000 - $2,999,999
0.40%
1.425%
1.25%
$3,000,000 - $4,999,999
0.65%
1.425%
1.50%
$5,000,000 - $9,999,999
0.65%
1.425%
2.25%
$10,000,000 - $14,999,999
0.65%
1.425%
3.25%
$15,000,000 - $19,999,999
0.65%
1.425%
3.50%
$20,000,000 - $24,999,999
0.65%
1.425%
3.75%
$25,000,000 or more
0.65%
1.425%
3.90%

NYC – All Other Transfers (Multi-Use, Commercial, etc.)
Purchase Price
NYS Transfer Tax
NYC Transfer Tax
Mansion Tax Rate
Payor
Seller
Seller
Buyer
$1 - $500,000
0.40%
1.425%
N/A
$500,001 -  $1,000,000
0.40%
2.625%
N/A
$1,000,000 - $1,999,999
0.40%
2.625%
1.00%
$2,000,000 - $2,999,999
0.65%
2.625%
1.25%
$3,000,000 - $4,999,999
0.65%
2.625%
1.50%
$5,000,000 - $9,999,999
0.65%
2.625%
2.25%
$10,000,000 - $14,999,999
0.65%
2.625%
3.25%
$15,000,000 - $19,999,999
0.65%
2.625%
3.50%
$20,000,000 - $24,999,999
0.65%
2.625%
3.75%
$25,000,000 or more
0.65%
2.625%
3.90%

NASSAU COUNTY

Purchase Price
NYS Transfer Tax
Mansion Tax Rate
Payor
Seller
Buyer
$1 - $999,999
0.40%
N/A
$1,000,000 or more
0.40%
1%

SUFFOLK COUNTY

NYS Transfer Tax
Peconic Bay Transfer Tax*
Mansion Tax Rate
Payor
Seller
Buyer
Buyer
$1 - $999,999
0.40%
2%
N/A
$1,000,000 or more
0.40%
2%
1%

  *Applies to properties in Southold, East Hampton, Southampton, Riverhead, and Shelter Island and subject to exemptions

WESTCHESTER COUNTY

Purchase Price
NYS Transfer Tax
Yonkers Transfer Tax
Mt. Vernon Transfer Tax
Mansion Tax Rate
Payor
Seller
Seller
Seller
Buyer
$1 - $25,000
0.40%
N/A
N/A
N/A
$25,001 - $100,000
0.40%
1.5%
N/A
N/A
$100,001 - $999,999
0.40%
1.5%
1% after first $100,000
N/A
$1,000,000 or more
0.40%
1.5%
1%