N.Y. Real Property Tax Law § 574: Information to be furnished by recording officers and assessors

§ 574. Information to be furnished by recording officers and

assessors. 1. On or before the fifteenth day of each month, the county

recording officer or such other officer or agency as may be designated

by the county legislative body shall furnish to the assessors of each

assessing unit in the county, to the county equalization agency through

the office of the county director of real property tax services and to

the commissioner a report showing all transfers during the preceding

calendar month of real property situated wholly or partly within such

assessing unit. Such report shall include transfers of real property or

interests in real property to the state by appropriation. It shall be

the duty of the state at the time of filing a copy of a description and

map of property or interests therein being acquired by appropriation in

the office of the duly designated county recording officer, to deliver

to and leave with said recording officer a duplicate paper copy thereof.

The said county recording officer or another duly designated officer or

agency shall include said duplicate copy of the description and map with

his said monthly report to the assessors. Such reports shall be made in

a form and manner approved by the commissioner and shall contain such

information as the commissioner shall prescribe by regulation including

(a) the mailing address of the new owner; (b) the tax billing address,

if different from the owner; (c) the appropriate tax map designation, if

any; (d) a statement of the full sales price as required by section

three hundred thirty-three of the real property law; (e) a statement

whether the parcel is in an agricultural district and, if so, whether a

disclosure notice has been provided pursuant to section three hundred

thirty-three-c of the real property law and section three hundred ten of

the agriculture and markets law; (f) a statement whether the property

described in such deed is the entire parcel owned by the transferor or

transferors; (g) a statement that in the event the parcel conveyed by

such deed is a portion of the parcel owned by the transferor or

transferors, the city, town or village in which such property is

situated has a planning board or other entity empowered to approve

subdivisions; (h) a statement that in the event such parcel conveyed by

such deed is a portion of the parcel owned by the transferor or

transferors and the city, town or village in which said property is

located has an entity that is empowered to approve subdivisions and: (i)

the parcel conveyed by such deed is not subject to such subdivision

approval, and (ii) the parcel is subject to subdivision approval and has

been approved by the respective city, town or village planning board or

other entity empowered to approve subdivisions. Where the assessor

receives a report of a transfer occurring after taxable status date and

at least thirty-five days prior to the last date prescribed by law for

the annexation of the warrant to the assessment roll, including a

warrant for the collection of school district or village taxes, the

assessor shall notify the appropriate collecting officer no later than

the thirtieth day preceding such last date for such annexation. Such

notification shall be in any mutually agreeable format and shall include

the names of the new owners, mailing addresses, tax billing addresses

and tax map designations contained in the transfer report. Where the

assessor receives a report of a transfer occurring after the

thirty-fifth day preceding such annexation, the assessor shall notify

the appropriate collecting officer within ten days of the receipt

thereof; provided, however, that where the assessor receives such report

less than five days prior to the expiration of the warrant or after the

expiration of the warrant of the appropriate collecting officer, the

assessor shall notify the appropriate officer charged by law with the

enforcement of delinquent taxes. Such notification shall be in any

mutually agreeable format and shall include the names of the new owners,

mailing addresses, tax billing addresses and tax map designations

contained in the transfer report. The assessor shall also be authorized

to send a notice of increased assessment pursuant to section five

hundred ten of this chapter to the new owner of real property appearing

on the transfer report. In the event that there are no such transfers in

an assessing unit, the report shall so indicate. Such reports to the

assessors shall be in the number prescribed by the commissioner. The

commissioner may require, by regulation, that the report may be copied

and sent to designated officers.

2. Within fifteen days after receiving such reports, the assessors of

all assessing units shall transmit notice of any errors contained

therein to the commissioner and assessors of cities and towns shall

transmit notice of any such errors to the county equalization agency

through the office of the county director of real property tax services.

The commissioner may require such other additional information relating

to real property transfers as may be necessary for the performance of

its duties pursuant to this chapter.

3. The county recording officer, or such other officer or agency as

the board of supervisors may designate to carry out the provisions of

this section, shall not be required to furnish such reports of transfers

to the assessors of any city where such reports are prepared and

furnished to such city assessors by an officer or agency of the city.

5. Data collected pursuant to this section or section three hundred

thirty-three of the real property law shall be made available for public

inspection or copying in accordance with rules promulgated by the

commissioner, except that where the commissioner and the department of

taxation and finance have developed a combined process for collecting

data pursuant to paragraph viii of subdivision one-e of section three

hundred thirty-three of the real property law, any data so collected

which is not required to be furnished to the commissioner by statute or

by the commissioner's rules shall not be subject to inspection or

copying.