Can a deed identify the property only by a tax map block-and-lot reference and still be accepted for recording with the county clerk?

Subject

Whether a deed that describes real property only by reference to a tax map identification number is acceptable for recording in the county clerk's office.

Source

• Landing page: https://ag.ny.gov/libraries-documents/opinions/opinions-year
• Original PDF: https://ag.ny.gov/sites/default/files/opinions/I_96-38_pw.pdf

Plain-English summary

The Rockland County Attorney's office reported a recording-counter mismatch. The county clerk was accepting tax deeds from Rockland County itself, after tax foreclosure proceedings, where the deed described the parcel only by its tax map identification (the lot, block, and section number from the assessment roll, per RPTL § 503(1)(a)). At the same time the clerk was requiring all other parties (private grantors) to provide either a metes-and-bounds or filed-map description before recording. The deputy county attorney asked whether private deeds with only tax map references could also be recorded.

The AG concluded that the practice could not be sustained against private grantors either. A deed in "recordable form" is one that meets the formal requirements of Real Property Law § 291 et seq. The descriptive content of the deed can use any method that "clearly identify[ies] the land to be conveyed", including a reference to a tax map, a recorded map, or another deed. New York courts had long taken judicial notice of tax maps and had held that a tax map description could effectively convey title where it accurately identified the property of the owner. The county clerk's role on filing is ministerial; the clerk does not verify the accuracy of a deed's description, only whether the document is in recordable form. The AG cautioned, however, that tax maps are drawn for the assessor's convenience and routinely diverge from filed-map descriptions, so tax-map-only descriptions are not the preferred method.

Currency note

This opinion was issued in 1996. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

What is a tax map description?
It is a reference like "Section 12, Block 4, Lot 22" on a particular county tax map. The county assessor draws and maintains tax maps to identify each taxable parcel for assessment-roll purposes under RPTL § 503(1)(a). Each parcel has a unique section-block-lot designation on the map.

Why isn't a tax map description preferred?
Because tax maps are drawn for assessment, not conveyance. They are often diagrammatic, simplified, and updated to reflect the assessor's understanding of ownership rather than the recorded chain of title. They may not match the metes-and-bounds description in the original deed, and they may not show easements, restrictive covenants, or other encumbrances that affect title.

What is the county clerk's obligation when a deed is presented for recording?
Under Real Property Law § 291 et seq., the clerk's duty is to accept a deed that is in recordable form, that is, properly executed, acknowledged, and accompanied by required transfer-tax filings. The clerk does not pass on the substantive accuracy or sufficiency of the description; that is for the parties, their attorneys, and (if disputed) the courts.

If the clerk records it, does the deed actually convey title?
Recording and conveyance are different questions. Recording protects the grantee's interest against later good-faith purchasers. The deed conveys title if it satisfies the substantive requirements of a conveyance, which includes a description sufficient to identify the property. As Lancaster SBI Co. v City of New York held, a tax map description that accurately identifies "the property of the [owner] and none other" is sufficient for an effective conveyance, but a vague or inaccurate tax map reference may leave the conveyance subject to challenge.

Why was the county allowed to use tax map references but not private parties?
The opinion did not endorse that distinction. When a county forecloses tax-delinquent property under Real Property Tax Law Article 11, the resulting tax deed traditionally tracks the assessment-roll description, that is, the tax map. The clerk had accepted that. But there is no statutory authority for treating private deeds differently. The AG's view was that the same rule (the clerk must record what is in recordable form) applies to all grantors.

Background and statutory framework

Recording statutes in New York date back to the colonial era. The current chapter, Real Property Law § 291 et seq., requires the clerk to record any conveyance that has been "duly executed and acknowledged" and on which the recording tax (where applicable) has been paid. Filing serves a notice function; the recording system gives later purchasers and lenders constructive notice of the recorded chain.

The substantive law of property descriptions traces back to nineteenth-century rules holding that a deed's description must "designate the land conveyed so that it may be identified with reasonable certainty" (Coleman v Manhattan Beach Improvement Co.). Modern doctrine accepts a wide range of descriptive forms: metes and bounds; reference to a filed subdivision map; reference to another recorded deed; or reference to a tax map. Each method can be sufficient if it points to a unique parcel.

The tax map itself originates in the assessment process. RPTL § 503(1)(a) directs assessors to maintain a tax map showing each parcel by lot, block, and section number for inclusion on the assessment roll. The tax map is a public record, available for inspection in the assessor's office, and courts have long taken judicial notice of it (Wallach Co. v Rooney; Lancaster SBI Co. v City of New York).

Citations

• Real Property Law § 291 et seq. (recording of conveyances)
• Real Property Tax Law § 503(1)(a) (assessor's tax map)
• Coleman v Manhattan Beach Improvement Co., 94 NY 229, 231-32 (1883)
• Evans v Beagell, 276 App Div 883 (1949)
• Brookhaven v Dinos, 76 AD2d 555 (2d Dept 1980), affd, 54 NY2d 911 (1981)
• Lancaster SBI Co. v City of New York, 214 NY 1, 9 (1915)
• Wallach Co. v Rooney, 177 App Div 640, 643 (1917)
• Conklin v Jablonski, 67 Misc 2d 286 (Sup Ct Nassau Co 1971)

Original opinion text

REAL PROPERTY LAW § 291, et seq.; REAL PROPERTY TAX LAW § 503(1)(a).
Deeds making reference to a tax map are acceptable for recording with the county clerk's office.
However, such a method for describing property is subject to inaccuracies and, therefore, is not a
preferred method.

October 22, 1996
Paul V. Nowicki, Esq.
County Attorney
County of Rockland
Allison-Parris County Office Bldg.
New City, NY 10956

Informal Opinion
No. 96-38

Dear Mr. Nowicki:
Your deputy has asked whether a tax deed taken by Rockland County sufficiently describes the property
conveyed for filing with the county clerk's office if it references the property's tax map identification.
Your deputy has also asked whether property owners other than the county may file deeds using the tax
map identification. Her inquiry states that the county clerk currently accepts tax deeds containing tax
map identification numbers from the county, but requires all other parties to file either a metes and
bounds or a map description.
We conclude that although deeds making reference to a tax map are generally acceptable for recording
by anyone, such a method of describing the property is not always accurate, and, in our view, is not a
preferred method. It is common knowledge that tax maps often do not conform to the filed map
description, because the purpose of a tax map is to identify a parcel generally for assessment purposes,
not for the purpose of effecting a conveyance.
Although the primary descriptive elements in a deed are usually monuments, courses and distances,
adjacent lands, and area or quantity, any method or combination of methods and descriptive elements
that clearly identify the land to be conveyed may be used. See, Coleman v Manhattan Beach
Improvement Co., 94 NY 229, 231-32 (1883); Evans v Beagell, 276 App Div 883 (1949). Reference to
another deed, or to a map or plat is acceptable, so long as it allows the property to be identified
accurately. See, Brookhaven v Dinos, 76 AD2d 555 (2d Dept 1980), affd, 54 NY2d 911 (1981).
Significantly, courts have been willing to take judicial notice of tax maps. See, Lancaster SLI Co. v City
of New York, 214 NY 1, 9 (1915); Wallach Co. v Rooney, 177 App Div 640, 643 (1917). A description
of property by a tax map has been found sufficient for the purpose of effectively conveying real
property. Conklin v Jablonski, 67 Misc 2d 286 (Sup Ct Nassau Co 1971). When a tax map accurately
describes "the property of the [owner] and none other" it has been held sufficient for the purposes of a
lawful and effective conveyance of the property. Lancaster SBI Co. v City of New York, 214 NY 1, 9
(1915). Though using tax maps to describe the parcel of property to be conveyed is not an ideal method,
we can find no basis in the law that would permit the county clerk to refuse to accept for recording an
otherwise valid tax deed.
We also note that the county clerk's duty under the Real Property Law is to accept a deed for filing if it
is submitted in recordable form. See, Real Property Law §§ 291, et seq. The county clerk is not in a
position nor required to ascertain the veracity or accuracy of the deed.
We conclude that deeds filed by the county and others making reference to a tax map are acceptable for
recording with the county clerk's office. However, such a method for describing property is subject to
inaccuracies and, therefore, is not a preferred method.
The Attorney General renders formal opinions only to officers and departments of State government.
This perforce is an informal and unofficial expression of the views of this office.
Very truly yours,

JOSEPH CONWAY
Assistant Attorney General

1 According to your inquiry, when the county takes tax delinquent property, the underlying tax deed
makes a reference to the property as it is described in the tax maps used to prepare the local assessment
roll. Real Property Tax Law 503(1)(a). The assessment roll contains a description of each parcel by lot,
block and section number.