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A City Council subcommittee on Tuesday made a sweet deal even sweeter for 10 lucky families who got to buy “affordable” two-family homes in Bedford-Stuyvesant for $407,000 to $623,000 — about half their market values.

The Subcommittee on Planning, Dispositions and Concessions voted without discussion to allow the city to zero out the land debt on the properties, which lowered the value of each home on paper below $1 million.

The accounting move allows the buyers, who couldn’t earn more than $122,070 for a family of three, to avoid paying the state’s 1 percent “mansion tax” on properties valued at $1 million or more.

City and state subsidies total about $200,000 per property, while the average value of each land parcel was $382,000 when last appraised in 2016.

The sales were conducted by the Department of Housing Preservation and Development under a home-buying program called NIHOP.

The full Council is expected to approve the measure on Wednesday.

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