PREP System Updated to Accommodate Changes to NYS Tax Law

Amendment to NYS Tax Law Affects Recording of Deeds for LLCs

The Westchester County Clerk’s Property Records Electronic Portal (PREP) System has been updated to accommodate recent changes to the NYS Tax Law, affecting conveyances where a multi-member limited liability company is a grantor or grantee. When a multi-member LLC is a party to a conveyance, the members of the multi-member LLC must now be entered into the PREP System, and the Multi-Member LLC Addendum will automatically be generated and appended to the TP-584 form, when necessary.

Section 1409(a) of the New York Tax Law has been amended, effective September 13, 2019, in relation to real property transfer tax returns of limited liability companies (LLC).

The amended legislation “requires the real property transfer tax return relating to residential property sold or purchased by a limited liability company to include information on the ownership of such company.” S1730 Sponsor Memo

The amendment only applies to the conveyance of residential real property containing one- to four-family dwelling units when the grantor or grantee is an LLC. The implementation of the amendment has required changes to the TP-584 by the New York State Department of Taxation and Finance (DOTF). The revised TP-584 is now available in PREP and the required Multi-Member LLC Addendum will automatically be generated by following the procedure below:

If you are recording a deed:

• of a residential real property containing a one- to four- family dwelling unit, and
• a grantor or a grantee is an LLC

1. If a grantor or grantee of a Single Member LLC is a natural person, the TP-584 may be completed as in the past, by adding the LLC Member using the link provided on the Party Tab.
2. If the grantor or grantee is an LLC with multiple members, or the sole member of the grantor or grantee LLC is not a single natural person, then all members, managers, or any other authorized persons must be listed, by using the “Multi-Member Party” link provided on the Taxes Tab.
   2a. If a member of the LLC is another LLC or other business entity, all shareholders, directors, officers, members, managers, partners and authorized persons of said LLC or business entity must be listed by name and business address until “full disclosure of ultimate ownership by natural persons is achieved.”

Additional information and guidance can be found in the New York State Department of Taxation and Finance's Technical Memorandum, TSB-M-19(2)R.

Another Successful Mobile Passport Season

County Clerk Says Numbers Indicate It’s As Popular As Ever.

             The Westchester County Clerk's Mobile Passport Office has concluded its 2019 season and it was yet another success.

For the last fourteen years, the Office of Westchester County Clerk Timothy C. Idoni has sent a mobile office truck staffed with passport agents from the Clerk's office to assist the public with applying and renewing passports in the convenience of their hometown.  

The Mobile Office visited thirty-one (31) communities across the county of Westchester and accepted more than 1,400 passport applications. The Clerk's mobile office truck was seen in northern towns like Cortlandt and Somers, on the sound shore in Port Chester and Mamaroneck, the river towns of Ossining and Dobbs Ferry, and all six cities in the county, making sure to visit every town and city at least once.

The Mobile Office saw its fair share of curveballs, like the larger than expected crowd at the Will Library in Yonkers, where the staff processed over 90 applications. Or in Ossining when the generator on the truck stopped working. Each time, we are proud to say, the crew kept their cool, acted professionally, and had a successful day.

The residents of Westchester have routinely expressed their gratitude for this excellent service provided by the County Clerk. Westchester residents have posted on Facebook, left a review on Google, or even called Clerk Idoni, to share their thanks for the Mobile Passport Office.

"We are pleased to be able to provide this service to the residents of Westchester County," said County Clerk Timothy C. Idoni. "Not everyone can make it to our office in White Plains, and not every post office accepts passport applications. The mobile office is another way the County Clerk's office can make people's lives easier."

The Clerk's mobile office and passport agent staff will be rolling into your town again starting in the spring of 2020.Be sure to check the Westchester County Clerk website for the updated schedule as it becomes available at https://www.westchesterclerk.com.

Raising Money for Breast Cancer Research

County Clerk's Office Sets Record High At This Year’s Fundraising Effort

WHITE PLAINS: Every fall for the last 14 years, the employees of the Westchester County Clerk's Office have worked collectively to organize a bake sale and raffle in support of the American Cancer Society's "Making Strides Against Breast Cancer" walk, held at Manhattanville College.

Employees bring both homemade baked goods and donate items to be raffled off, along with securing donated items from local businesses. This year saw some of our highest value donated raffle items to date, including an IPad, Beats Solo headphones, gift certificates from local restaurants and businesses, hundreds of dollars’ worth of lottery tickets attached to a scarecrow, jewelry, and a Basket of Cheer donated by the County Clerk Timothy C. Idoni himself.

County employees from other departments, along with members of the public, purchased baked goods and entered the raffles for a chance to win a big-ticket item.  When all was said and done, the hard work of the County Clerk's office employees paid off, with $6,490.00 raised for the Breast Cancer walk. This total is the most raised in the fourteen years the Clerk's Office has been organizing this fundraiser.

“I am very proud of the collective effort of our team," stated Westchester County Clerk Idoni. “Cancer affects every one of us, so making this fundraiser a success is personal for all of our staff.”

County Clerk Idoni was honored to personally present the American Cancer Society with the checks at the Making Strides against Breast Cancer Walk on Sunday, October 20th, located on the campus of Manhattanville College.