N.Y. Tax Law § 1563

§ 1563. Liability for tax. 1. The real estate transfer tax shall be\npaid by the buyer.\n 2. For the purpose of the proper administration of this article and to\nprevent evasion of the tax hereby imposed, it shall be presumed that all\nconveyances are taxable. Where the consideration includes property other\nthan money, it shall be presumed that the consideration is the fair\nmarket value of the real property or interest therein. These\npresumptions shall prevail until the contrary is proven, and the burden\nof proving the contrary shall be on the person liable for payment of the\ntax.\n