§ 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.