New York Laws
Article 9 - Recording Instruments Affecting Real Property
333 - When Conveyances of Real Property Not to Be Recorded.

(1) a receipt issued by the commissioner of taxation and finance
pursuant to subdivision (c) of section fourteen hundred twenty-three of
the tax law; or
(2) a transfer report form prescribed by the commissioner of taxation
and finance, and the fee prescribed pursuant to subdivision three of
this section.
ii. Such transfer report form shall contain information as required by
such commissioner including:
(1) the mailing address of the new owner;
(2) the tax billing address, if different from the owner's mailing
address;
(3) the appropriate tax map designation, if any;
(4) a statement of the full sales price relating thereto;
(5) a statement indicating whether the parcel is located in an
agricultural district and, if so, whether a disclosure notice has been
provided pursuant to section three hundred thirty-three-c of this
article and section three hundred ten of the agriculture and markets
law;
(6) a statement indicating whether the property described in such deed
is the entire parcel owned by the transferor or transferors;
(7) in the event the parcel conveyed by such deed is a portion of the
parcel owned by the transferor or transferors, a statement indicating
whether the city, town or village in which such property is situated has
a planning board or other entity empowered to approve subdivisions; and
(8) in the event such planning board or other entity is empowered to
approve subdivisions, a statement indicating whether the parcel conveyed
by such deed is (a) not subject to such subdivision approval or (b) such
subdivision has been approved by the respective city, town or village
planning board or other entity empowered to approve subdivisions.
iii. Such transfer report form shall not constitute part of nor be
retained with the record of conveyance.
iv. For the purposes of this subdivision:
(1) "Tax billing address" means the address designated by the owner to
which tax bills shall be sent.
(2) "Full sales price" means the price actually paid or required to be
paid for the real property or interest therein, whether paid or required
to be paid by money, property, or any other thing of value, including
the cancellation or discharge of an indebtedness or obligation, and the
amount of any lien or encumbrance on the real property or interest
therein which existed before the delivery of the deed and which remains
thereon after the delivery of the deed, but excluding the fair market
value of any personal property received by the buyer.
(3) "Qualifying farm property" means property for which the property
classification code on the latest final assessment roll, as reported on
the transfer report form, is in the agricultural category.
(4) "Qualifying residential property" means property which satisfies
at least one of the following conditions:
(a) The property classification code assigned to the property on the
latest final assessment roll, as reported on the transfer report form,
indicates that the property is a one, two or three family home or a
rural residence, or
(b) The transfer report form indicates that the property is one, two
or three family residential property that has been newly constructed on
vacant land, or
(c) The transfer report form indicates that the property is a
residential condominium.
v. (1) The provisions of this subdivision shall not operate to
invalidate any conveyance of real property where one or more of the
items designated as subparagraphs one through eight of paragraph ii of
this subdivision, have not been reported or which has been erroneously
reported, nor affect the record contrary to the provisions of this
subdivision, nor impair any title founded on such conveyance or record.
(2) Subject to the provisions of section fourteen hundred twenty-three
of the tax law, such form shall contain an affirmation as to the
accuracy of the contents made both by the transferor or transferors and
by the transferee or transferees. Provided, however, that if the
conveyance of real property occurs as a result of a taking by eminent
domain, tax foreclosure, or other involuntary proceeding such
affirmation may be made only by either the condemnor, tax district, or
other party to whom the property has been conveyed, or by that party's
attorney. The affirmations required by this paragraph shall be made in
the form and manner prescribed by the commissioner, provided that
notwithstanding any provision of law to the contrary, affirmants may be
allowed, but shall not be required, to sign such affirmations
electronically.
vi. Any deed executed and delivered prior to July first, nineteen
hundred ninety-four may nevertheless be recorded in the office of the
county clerk providing there is submitted therewith, and in place of
such form, a separate statement signed by the transferor or transferors
and the transferee or transferees or any person having sufficient
knowledge to sign such form which contains the same information required
by the commissioner of taxation and finance as set forth in
subparagraphs one through four of paragraph ii of this subdivision.
1-f. Each conveyance of real property affecting land in Suffolk county
presented to the recording officer of such county for recording shall,
in addition to complying with the requirements of subdivision one-e of
this section, contain in the body thereof or have endorsed thereon the
map designation or designations of the property maps of the real
property tax service agency of such county. The recording officer of
such county shall not record or accept for record, any conveyance of
real property affecting land in such county unless said instrument of
conveyance is accompanied by a three dollar certification fee for each
parcel of real property conveyed, to defray the cost of verifying the
tax map designation prior to recording. This certification fee shall be
payable to the Suffolk county clerk and shall be in addition to any
other applicable recording fees or charges. The provisions of this
subdivision shall not operate to invalidate any conveyance of such real
property on which the appropriate map designation or designations shall
not have been stated or which may have been erroneously stated nor

affect the record contrary to the provisions of this subdivision, nor
impair any title founded on such conveyance or record.
2. A recording officer shall not record or accept for record any
conveyance of real property, unless said conveyance in its entirety and
the certificate of acknowledgment or proof and the authentication
thereof, other than proper names therein which may be in another
language provided they are written in English letters or characters,
shall be in the English language, or unless such conveyance, certificate
of acknowledgment or proof, and the authentication thereof be
accompanied by and have attached thereto a translation in the English
language duly executed and acknowledged by the person or persons making
such conveyance and proved and authenticated, if need be, in the manner
required of conveyances for recording in this state, or, unless such
conveyance, certificate of acknowledgment or proof, and the
authentication thereof be accompanied by and have attached thereto a
translation in the English language made by a person duly designated for
such purpose by the county judge of the county where it is desired to
record such conveyance or a justice of the supreme court and be duly
signed, acknowledged and certified under oath or upon affirmation by
such person before such judge, to be a true and accurate translation and
contain a certification of the designation of such person by such judge.
3. (i) When a recording officer is presented with a conveyance for
recording that is accompanied by a receipt issued by the commissioner of
taxation and finance pursuant to subdivision (c) of section fourteen
hundred twenty-three of the tax law, such recording officer shall be
relieved of the responsibility to collect the fee described by this
subdivision. He or she shall nonetheless be entitled to the portion of
such fee that he or she would otherwise have deducted pursuant to this
subdivision, as provided by subdivision (b) of section fourteen hundred
twenty-three of the tax law.
(ii) When a recording officer is presented with a conveyance for
recording that is not accompanied by such a receipt, he or she shall
impose a fee of two hundred fifty dollars, or in the case of a transfer
involving qualifying residential or farm property as defined by
paragraph iv of subdivision one-e of this section, a fee of one hundred
twenty-five dollars, for every real property transfer reporting form
submitted for recording as required under subparagraph two of paragraph
i of subdivision one-e of this section. In the city of New York, the
recording officer shall impose a fee of one hundred dollars for each
real property transfer tax form filed in accordance with chapter
twenty-one of title eleven of the administrative code of the city of New
York, except where a real property transfer reporting form is also
submitted for recording for the transfer as required under subparagraph
two of paragraph i of subdivision one-e of this section. The recording
officer shall deduct nine dollars from such fee and remit the remainder
of the revenue collected to the commissioner of taxation and finance
every month for deposit into the general fund. The amount duly deducted
by the recording officer shall be retained by the county or by the city
of New York.

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