N.Y. Tax Law Section 258-A
Payment of tax on instruments not recorded

An instrument taxable under this article but which is not entitled to be recorded, may nevertheless be presented to the recording officer of the county in which the real property or any part thereof affected by said instrument is situated, and there may be paid to such officer the amount of the tax which would be payable under this article on the recording of such instrument if the same were entitled to be recorded. Such officer shall receive such amount and such payment shall have the same force and effect, so far as this article is concerned, as if such instrument had been duly recorded and the tax thereon paid. It shall be the duty of the recording officer to indorse upon the instrument a receipt for the amount of the tax so paid. A copy of each instrument upon which the tax is paid as above provided shall be filed with the recording officer and preserved among his mortgage tax records. Where an unrecorded instrument subject to the tax imposed by this article has been lost or destroyed, the tax commission, upon presentation of proper proofs, may determine the taxable amount of such instrument and by order authorize the recording officer to receive and receipt for such tax as fully and with the same force and effect, so far as this article is concerned, as if the instrument had been duly recorded and the tax thereon paid. The filing or recording of a notice of the payment of tax under this section is ineffective to give notice under article nine of the real property law of any estate or interest in the real property affected by the instrument on which tax is being paid or to create a duty of inquiry with regard thereto.

Source: Section 258-A — Payment of tax on instruments not recorded, https://www.­nysenate.­gov/legislation/laws/TAX/258-A (updated Sep. 22, 2014; accessed Oct. 26, 2024).

250
Definitions 251
Procedure for review 252
Exemptions 252‑A
Other exemptions 253
Recording tax 253‑A
Recording tax by a city of one million or more 253‑B
Credit line mortgage 253‑C
Recording tax imposed by the county of Nassau 253‑D
Recording tax imposed by the city of Yonkers 253‑E
Recording tax imposed by the county of Broome 253‑F
Recording tax imposed by the county of Rockland 253‑G
Recording tax imposed by the county of Westchester 253‑H
Recording tax imposed by the county of Lewis 253‑I
Recording tax imposed by the county of Columbia 253‑J
Recording tax imposed by the county of Sullivan 253‑J*2
Recording tax imposed by the county of Hamilton 253‑J*3
Recording tax imposed by the county of Essex 253‑J*4
Recording tax imposed by the county of Schoharie 253‑K
Recording tax imposed by the county of Genesee 253‑L
Recording tax imposed by the county of Rensselaer 253‑M
Recording tax imposed by the county of Wayne 253‑N
Recording tax imposed by the county of Wyoming 253‑O
Recording tax imposed by the county of Chautauqua 253‑P
Recording tax imposed by the county of Albany 253‑R
Recording tax imposed by the county of Schenectady 253‑S
Recording tax imposed by the county of Steuben 253‑T
Recording tax imposed by the county of Yates 253‑U
Recording tax imposed by the county of Herkimer 253‑V
Recording tax imposed by the county of Cortland 253‑W
Recording tax imposed by the county of Warren 253‑X
Recording tax imposed by the county of Cattaraugus 253‑X*2
Recording tax imposed by the county of Greene 253‑Y
Recording tax imposed by the county of Madison 253‑Y*2
Recording tax imposed by the county of Livingston 253‑Y*3
Recording tax imposed by the county of Washington 253‑Z
Recording tax imposed by the county of Otsego 253‑Z*2
Recording tax imposed by the county of Chenango 254
Optional tax on prior mortgages 255
Supplemental mortgages 256
Mortgages for indefinite amounts or for contract obligations 257
Payment of taxes 257‑A
Refund of mortgage taxes after rescission of certain credit transactions 258
Effect of nonpayment of taxes 258‑A
Payment of tax on instruments not recorded 259
Trust mortgages 260
Determination and apportionment by the state tax commission 261
Payment over and distribution of taxes 262
Expenses of officers 263
Supervisory power of commissioner of taxation and finance and comptroller 264
Tax on prior advance mortgages 265
Tax a lien 266
Enforcement 267
Idem
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Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 258-A’s source at nysenate​.gov

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