New OLSE Laws

August 8, 2023

 

Transfer Tax Reduction for Union Labor-Built and Union Pension Fund-Financed Housing

Effective October 21, 2024

This ordinance reduces the real property transfer tax rates for qualifying residential rental properties valued at $10 million and more. To qualify, properties must include at least 12% affordable units, be built with union labor, and have received a union pension fund investment of at least $25 million. The reduced tax rate applies to transfers through December 31, 2033.