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NY State Law mandates that we value all class 2 properties as income producing, based on their income and expenses. We use a statistical model as a tool to find typical income and expenses for similar properties to yours (in terms of size, location, number of units and age).
If you gift a car, you may be responsible for paying gift tax on it. While the requirements differ every year, for 2019, a gift tax is necessary if the fair market value of the car is more than $15,000 for a single person or $30,000 for a married couple. The gift tax can be anywhere from 18% to 40%.
This form certifies the purchase price and determines the sales tax you must pay when registering the vehicle. If the form is not filled out by the seller, you will be charged sales tax based on the vehicle's current fair market value.
Any person buying or accepting a car in New York must: Sign the bill of sale. Pay sales tax or present proof of exemption. Register and title the vehicle.
This form certifies the purchase price and determines the sales tax you must pay when registering the vehicle. If the form is not filled out by the seller, you will be charged sales tax based on the vehicle's current fair market value.

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The owner and the settlor must complete Statement of Transaction- Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile (PDF) (at NY State Department of Tax and Finance) (DTF-802). If the owner and the settlor are the same person, complete Part II of form DTF-802 for a gift.
Provide proof of a valid NY insurance policy and identification. Complete a Vehicle Registration/Title Application (Form MV-82) Complete a Statement of Transaction (Form DTF-802) Pay the $50 vehicle title and registration fees, and taxes.
If the vehicle was a gift or was purchased from a family member, use the Statement of Transaction {Sales Tax Form} (pdf) (at NY State Department of Tax and Finance) (DTF-802) to receive a sales tax exemption. If you paid out-of-state sales tax, show the out-of-state dealer bill of sale.
In 2021, you can give up to $15,000 to someone in a year and generally not have to deal with the IRS about it. In 2022, this threshold is $16,000. If you give more than $15,000 in cash or assets (for example, stocks, land, a new car) in a year to any one person, you need to file a gift tax return.
No. A bill of sale for a private party vehicle transfer does not need to be notarized in New York.

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