§ 574 — Information to be furnished by recording officers and assessors

§ 574. Information to be furnished by recording officers and\nassessors. 1. On or before the fifteenth day of each month, the county\nrecording officer or such other officer or agency as may be designated\nby the county legislative body shall furnish to the assessors of each\nassessing unit in the county, to the county equalization agency through\nthe office of the county director of real property tax services and to\nthe commissioner a report showing all transfers during the preceding\ncalendar month of real property situated wholly or partly within such\nassessing unit. Such report shall include transfers of real property or\ninterests in real property to the state by appropriation. It shall be\nthe duty of the state at the time of filing a copy of a description and\nmap of property or interests therein being acquired by appropriation in\nthe office of the duly designated county recording officer, to deliver\nto and leave with said recording officer a duplicate paper copy thereof.\nThe said county recording officer or another duly designated officer or\nagency shall include said duplicate copy of the description and map with\nhis said monthly report to the assessors. Such reports shall be made in\na form and manner approved by the commissioner and shall contain such\ninformation as the commissioner shall prescribe by regulation including\n(a) the mailing address of the new owner; (b) the tax billing address,\nif different from the owner; (c) the appropriate tax map designation, if\nany; (d) a statement of the full sales price as required by section\nthree hundred thirty-three of the real property law; (e) a statement\nwhether the parcel is in an agricultural district and, if so, whether a\ndisclosure notice has been provided pursuant to section three hundred\nthirty-three-c of the real property law and section three hundred ten of\nthe agriculture and markets law; (f) a statement whether the property\ndescribed in such deed is the entire parcel owned by the transferor or\ntransferors; (g) a statement that in the event the parcel conveyed by\nsuch deed is a portion of the parcel owned by the transferor or\ntransferors, the city, town or village in which such property is\nsituated has a planning board or other entity empowered to approve\nsubdivisions; (h) a statement that in the event such parcel conveyed by\nsuch deed is a portion of the parcel owned by the transferor or\ntransferors and the city, town or village in which said property is\nlocated has an entity that is empowered to approve subdivisions and: (i)\nthe parcel conveyed by such deed is not subject to such subdivision\napproval, and (ii) the parcel is subject to subdivision approval and has\nbeen approved by the respective city, town or village planning board or\nother entity empowered to approve subdivisions. Where the assessor\nreceives a report of a transfer occurring after taxable status date and\nat least thirty-five days prior to the last date prescribed by law for\nthe annexation of the warrant to the assessment roll, including a\nwarrant for the collection of school district or village taxes, the\nassessor shall notify the appropriate collecting officer no later than\nthe thirtieth day preceding such last date for such annexation. Such\nnotification shall be in any mutually agreeable format and shall include\nthe names of the new owners, mailing addresses, tax billing addresses\nand tax map designations contained in the transfer report. Where the\nassessor receives a report of a transfer occurring after the\nthirty-fifth day preceding such annexation, the assessor shall notify\nthe appropriate collecting officer within ten days of the receipt\nthereof; provided, however, that where the assessor receives such report\nless than five days prior to the expiration of the warrant or after the\nexpiration of the warrant of the appropriate collecting officer, the\nassessor shall notify the appropriate officer charged by law with the\nenforcement of delinquent taxes. Such notification shall be in any\nmutually agreeable format and shall include the names of the new owners,\nmailing addresses, tax billing addresses and tax map designations\ncontained in the transfer report. The assessor shall also be authorized\nto send a notice of increased assessment pursuant to section five\nhundred ten of this chapter to the new owner of real property appearing\non the transfer report. In the event that there are no such transfers in\nan assessing unit, the report shall so indicate. Such reports to the\nassessors shall be in the number prescribed by the commissioner. The\ncommissioner may require, by regulation, that the report may be copied\nand sent to designated officers.\n 2. Within fifteen days after receiving such reports, the assessors of\nall assessing units shall transmit notice of any errors contained\ntherein to the commissioner and assessors of cities and towns shall\ntransmit notice of any such errors to the county equalization agency\nthrough the office of the county director of real property tax services.\nThe commissioner may require such other additional information relating\nto real property transfers as may be necessary for the performance of\nits duties pursuant to this chapter.\n 3. The county recording officer, or such other officer or agency as\nthe board of supervisors may designate to carry out the provisions of\nthis section, shall not be required to furnish such reports of transfers\nto the assessors of any city where such reports are prepared and\nfurnished to such city assessors by an officer or agency of the city.\n 5. Data collected pursuant to this section or section three hundred\nthirty-three of the real property law shall be made available for public\ninspection or copying in accordance with rules promulgated by the\ncommissioner, except that where the commissioner and the department of\ntaxation and finance have developed a combined process for collecting\ndata pursuant to paragraph viii of subdivision one-e of section three\nhundred thirty-three of the real property law, any data so collected\nwhich is not required to be furnished to the commissioner by statute or\nby the commissioner's rules shall not be subject to inspection or\ncopying.\n