Deed Recording Requirements in New York
A New York conveyance must be acknowledged (or proved) to be recorded, and the state real estate transfer tax is $2 per $500 of consideration when consideration exceeds $500.
Last checked . General information, not legal advice.
New York at a glance
- Notary acknowledgment
- Required to record
- Witnesses
- None
- Transfer tax
- State tax applies
- Exemptions may apply
The rules in New York
Does a deed need to be notarized in New York?
New York requires a deed to be acknowledged (or, where the statute allows, proved) before it can be recorded.
How many witnesses does a deed need in New York?
None. New York does not require witnesses to sign a deed.
Is there a real estate transfer tax in New York?
Yes. New York charges a state transfer tax or similar fee when a deed is recorded. Some transfers may be exempt, so check the current statute.
Where do the New York rules for deeds come from?
They come from N.Y. Real Property Law 291, Recording of conveyances and N.Y. Tax Law 1402, Imposition of real estate transfer tax. We last checked them in October 2026. Laws change, so check the current statute before you rely on it.
How New York compares
New York is one of 35 jurisdictions that charge a state transfer tax or deed fee.
What this means in practice
Record the signed deed with the county recorder, register of deeds or land records office where the property is located. Recording puts the world on notice of the transfer and generally protects the new owner against later claims.
Recording offices often have formatting rules (margins, paper size, a return address, a parcel number) and charge a fee. Check the county's requirements before you sign.
A deed does not pay off a mortgage. If the property is mortgaged, the loan usually stays in place after the transfer.
General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.