N.Y. Surr. Ct. Proc. Act § 1923

§ 1923. Fiduciary of a decedent to notify local assessor of disposition\n Whenever the fiduciary of a decedent or his successor shall direct, or\ntake part in or discover that his decedent's real property or any\ninterest therein has been transferred at or following such decedent's\ndeath, he shall forthwith investigate and discover the nature of such\ntransfer and file a written notice of such disposition or transfer with\nthe local assessing officer and the local tax office of the locality\nwherein such property is located. Such notice shall contain the name and\nlast known legal address of the decedent, the location and legal\ndescription of the property, if known, and the name and address of the\ntransferee.\n