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A flip tax is a fee paid by a seller or buyer on a housing co-op transaction typically in New York City. It is not a tax, and not deductible as a property tax. It is a transfer fee payable upon the sale of an apartment to the co-op. Flip taxes are considered a method to help raise money for a co-op's overhead expenses without raising the maintenance fees or assessing flat charge to all residences. Charging the fee to those who are leaving the building seems to be the most politically feasible. Types of flip taxes: # A flat fee # A dollar amount based on shares allocated to the subject apartment # A percentage based on the sales price # A percentage based on the net profit of the sale # A fee based on the duration the seller has owned the apartments (shorter time periods of ownership typically bring higher fees) ==History== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「flip tax」の詳細全文を読む スポンサード リンク
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