NY Real Prop Tax L § 574 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 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.