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New York Real Property Tax - Title 4 - § 574 Information to Be Furnished by Recording Officers and Assessors

Legal Research Home > New York Laws > New York Real Property Tax (RPT) > New York Real Property Tax - Title 4 - § 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.

Last modified: February 18, 2012