Article: Are you getting all the credit you deserve?(INSIDER'S OUTLOOK)

When you purchase or refinance commercial real estate and certain residential real estate in New York State, the mortgage recording tax can add significantly to your financing costs.

Depending on the type of property and its location, the tax can range from 75 cents to $2.75 for each $100 of debt secured by the mortgage.

Recent legislation offers some relief by providing an income tax credit for one component of the tax: the "special additional mortgage recording tax" of 25 cents per $100 of debt.

The credit applies retroactively to January 1, 2004, so if you paid the special tax last year but didn't claim the credit on your 2004 return, you ...

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