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Are co-op sellers exempt from NYC RPTT?

No. NYC Finance lists transfers of cooperative housing stock shares and individual cooperative apartments within RPTT coverage.

From the seller playbook: Selling Co-op Shares vs. Condo Units - Verified Tax and Process Differences

This is general information, not legal, tax or accounting advice. Every situation is different. Talk to a licensed attorney, accountant or tax professional before you act.

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