2010 New York Code
TAX - Tax
Article 31-C - (1449-F - 1449-T) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
1449-J - Exemptions.

§ 1449-j. Exemptions. 1. The following shall be exempt from payment of
  the real estate transfer tax:
    (a)  The state of New York, or any of its agencies, instrumentalities,
  political subdivisions,  or  public  corporations  (including  a  public
  corporation  created pursuant to agreement or compact with another state
  or the Dominion of Canada).
    (b) The United Nations, the United States of America and  any  of  its
  agencies and instrumentalities.
    The  exemption  of  such  governmental  bodies  or  persons shall not,
  however, relieve a grantee from them of liability for the tax.
    2. The tax shall not apply to any of the following conveyances:
    (a) Conveyances to the United Nations, the United States  of  America,
  the  state  of  New York, or any of their instrumentalities, agencies or
  political subdivisions (or any public corporation,  including  a  public
  corporation  created pursuant to agreement or compact with another state
  or the Dominion of Canada);
    (b) Conveyances which are or were used  to  secure  a  debt  or  other
  obligation;
    (c)  Conveyances  which,  without  additional  consideration, confirm,
  correct, modify or supplement a prior conveyance;
    (d) Conveyances of real property without consideration  and  otherwise
  than  in  connection with a sale, including conveyances conveying realty
  as bona fide gifts;
    (e) Conveyances given in connection with a tax sale;
    (f) Conveyances to effectuate a mere change of  identity  or  form  of
  ownership  or  organization  where  there  is  no  change  in beneficial
  ownership, other than conveyances to a cooperative  housing  corporation
  of the real property comprising the cooperative dwelling or dwellings;
    (g) Conveyances which consist of a deed of partition;
    (h) Conveyances given pursuant to the federal bankruptcy act;
    (i)  Conveyances  of real property which consist of the execution of a
  contract to sell real property without the  use  or  occupancy  of  such
  property  or the granting of an option to purchase real property without
  the use or occupancy of such property; and
    (j) Conveyances of an option or contract  to  purchase  real  property
  with  the  use  or occupancy of such property where the consideration is
  less than two hundred thousand dollars and such property was used solely
  by the grantor as his personal residence and consists of a one,  two  or
  three-family  house,  an  individual residential condominium unit or the
  sale of stock in a cooperative housing corporation  in  connection  with
  the  grant or transfer of a proprietary leasehold covering an individual
  residential cooperative unit.