N.Y. Real Prop. Acts. Law § 344-f

* § 344-f. Time of conversion. (a) A manufactured home shall be\nconsidered real property as provided in section three hundred\nforty-four-g of this article when an application to surrender a\nmanufacturer's certificate of origin pursuant to section twenty-one\nhundred seventeen-a of the vehicle and traffic law, an application to\nsurrender a certificate of title pursuant to section twenty-one hundred\nseventeen-b of the vehicle and traffic law, or an application for\nconfirmation of conversion pursuant to section twenty-one hundred\nseventeen-c of the vehicle and traffic law is delivered to and accepted\nby the commissioner of motor vehicles.\n (b) Notwithstanding subdivision (a) of this section, a manufactured\nhome shall be considered real property as provided in section three\nhundred forty-four-g of this article if an application to surrender a\nmanufacturer's certificate of origin pursuant to section twenty-one\nhundred seventeen-a of the vehicle and traffic law, an application to\nsurrender a certificate of title pursuant to section twenty-one hundred\nseventeen-b of the vehicle and traffic law, or an application for\nconfirmation of conversion pursuant to section twenty-one hundred\nseventeen-c of the vehicle and traffic law is delivered to the\ncommissioner of motor vehicles within thirty days of recording the\nrelated affidavit of affixation with the recording officer in the county\nin which the real property to which the manufactured home is or shall be\naffixed and the application is thereafter accepted by the commissioner,\nthe requirements of this section shall be deemed satisfied as of the\ndate the affidavit of affixation is recorded.\n * NB Effective December 12, 2026\n