Updated October 11, 2026. Quick answer: A conveyance of real property in New York may be recorded with the county clerk once it is duly acknowledged by the person executing it or proved as the Real Property Law requires. The New York City Department of Finance charges a standard $32 fee plus $5 for the cover page plus $5 for each page after the first for real estate documents, so a two-page deed costs $42 (New York City example; fees outside the city were not read). Text smaller than eight points costs more: a $49 standard fee, $10 for the cover page and $5 for each additional page.
New York quitclaim deed at a glance
| Item | What the documents say |
|---|---|
| Signing | A deed must be in writing and subscribed (signed) by the person granting the interest, and New York Real Property Law section 258 prints a statutory quitclaim deed form (Schedule G, Statutory Form D, Individual). |
| Witnesses | The documents read do not require witnesses to sign a deed. They do allow proof of execution by a subscribing witness in place of the signer’s acknowledgment: Real Property Law section 292 says proof can be made only by a person who saw the signing and subscribed his or her name to the conveyance as a witness. |
| Notary or acknowledgment | A conveyance of real property in New York may be recorded with the county clerk once it is duly acknowledged by the person executing it or proved as the Real Property Law requires. |
| Statutory quitclaim form | Real Property Law section 258 sets out Schedule G, a quitclaim deed in Statutory Form D for an individual grantor. |
| Where to record, and the fee | County clerk of the county where the property lies (city register in New York City). The New York City Department of Finance charges a standard $32 fee plus $5 for the cover page plus $5 for each page after the first for real estate documents, so a two-page deed costs $42 (New York City example; fees outside the city were not read). Text smaller than eight points costs more: a $49 standard fee, $10 for the cover page and $5 for each additional page. |
| State transfer tax | New York imposes a state real estate transfer tax of two dollars for each $500, or fractional part, of consideration when the consideration exceeds $500. The grantor pays it, but the grantee must pay if the grantor does not pay or is exempt. The Tax Department says conveyances without consideration, including bona fide gifts, are not subject to it. A further state tax of 1 percent of the sale price (the mansion tax), paid by the buyer, applies to residences sold for $1 million or more. Conveyances in New York City carry additional taxes at higher prices: another $1.25 for each $500 when the consideration is $3 million or more for residential property or $2 million or more for other property, plus a supplemental tax on residences of $2 million or more. County and city transfer taxes and the New York City real property transfer tax were not read. |
| Gift from a parent to a child | Tax Law 1405(b)(4) makes the tax inapplicable to conveyances of real property without consideration and otherwise than in connection with a sale, including bona fide gifts; no family-specific exemption was read. |
| Spouse or homestead | Not found in the documents read |
| Source | New York State Senate (NYS Open Legislation), Wayback Machine copy; New York City Department of Finance; New York State Department of Taxation and Finance |
Signing, witnesses and the notary in New York
A deed must be in writing and subscribed (signed) by the person granting the interest, and New York Real Property Law section 258 prints a statutory quitclaim deed form (Schedule G, Statutory Form D, Individual).
A conveyance of real property in New York may be recorded with the county clerk once it is duly acknowledged by the person executing it or proved as the Real Property Law requires.
Statutory form: Real Property Law section 258 sets out Schedule G, a quitclaim deed in Statutory Form D for an individual grantor.
The text itself:
- Real Property Law section 291 (Recording of conveyances): “on being duly acknowledged by the person executing the same”
- General Obligations Law section 5-703 (Conveyances and contracts concerning real property required to be in writing): “by a deed or conveyance in writing, subscribed by the person creating”
- Real Property Law section 258 (Statutory forms of deeds, mortgages and other instruments): “QUITCLAIM DEED. Statutory Form D. (Individual)”
If you want a ready-made form
Review LawDepot’s quitclaim deed form
LawDepot builds a quit claim deed from guided questions for your state. Compare the form with the signing, notary and recording rules on this page before you sign anything.
A deed moves title and can change a family’s tax and benefit position. If you need advice about your situation, ask a real estate attorney before choosing a document service.
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Review LawDepot’s quitclaim deedOpens on LawDepot. Follow the signing, notary and recording rules for your state.
How our partner relationships workRecording: where to file and what it costs
Recording office: County clerk of the county where the property lies (city register in New York City). The New York City Department of Finance charges a standard $32 fee plus $5 for the cover page plus $5 for each page after the first for real estate documents, so a two-page deed costs $42 (New York City example; fees outside the city were not read). Text smaller than eight points costs more: a $49 standard fee, $10 for the cover page and $5 for each additional page.
The text itself:
- Real Property Law section 291 (Recording of conveyances): “recorded in the office of the clerk of the county”
- Land Records Frequently Asked Questions: “a two-page document will cost $42”
Transfer tax and a gift to a family member
New York imposes a state real estate transfer tax of two dollars for each $500, or fractional part, of consideration when the consideration exceeds $500. The grantor pays it, but the grantee must pay if the grantor does not pay or is exempt. The Tax Department says conveyances without consideration, including bona fide gifts, are not subject to it. A further state tax of 1 percent of the sale price (the mansion tax), paid by the buyer, applies to residences sold for $1 million or more. Conveyances in New York City carry additional taxes at higher prices: another $1.25 for each $500 when the consideration is $3 million or more for residential property or $2 million or more for other property, plus a supplemental tax on residences of $2 million or more. County and city transfer taxes and the New York City real property transfer tax were not read.
Between family members: Tax Law 1405(b)(4) makes the tax inapplicable to conveyances of real property without consideration and otherwise than in connection with a sale, including bona fide gifts; no family-specific exemption was read.
The text itself:
- Real estate transfer tax: “Tax is computed at a rate of two dollars for each $500”
- Real estate transfer tax: “are paid by the grantor (seller)”
- Tax Law section 1405 (Exemptions): “without consideration and otherwise than in connection with a sale”
Other filings the documents mention
For property outside New York City, Form TP-584 (Combined Real Estate Transfer Tax Return) is filed with the county clerk no later than the 15th day after delivery of the deed, even where a conveyance is a nontaxable gift.
The text itself:
- Real estate transfer tax: “with the county clerk where the property transferred is located”
A worked example: a parent deeds the home to an adult child
An illustration, not a return: a parent bought a home for $100,000, and it is worth $300,000 when the parent deeds it to an adult child by quitclaim deed, with no payment. The child later sells it for $350,000. For a gift, federal law says the child’s basis is “the same as it would be in the hands of the donor”, so the basis stays $100,000 and the gain is $250,000 ($350,000 minus $100,000). Had the child received the same home at the parent’s death, when it was worth $300,000, the statute sets the basis at “fair market value of the property at the date of the decedent’s”, so the gain would be $50,000 ($350,000 minus $300,000). Federal gift tax filing rules are outside this page and outside the documents read.
Read the New York transfer-tax rule above for the state side of the same transfer. See CMG’s quitclaim vs warranty deed for a family transfer page for the choice of deed.
What the documents do not say
- Whether New York requires witnesses on a deed: the documents read do not require them for a signature, but they allow proof of execution by a subscribing witness in place of an acknowledgment (Real Property Law sections 292 and 309-a).
- The recording fee shown is one county’s published figure; other New York counties publish their own.
- Whether a spouse must join in the deed: not found in the documents read.
- One or more statutes were read from Internet Archive copies of the official page, because the official site refuses scripted access.
- County or city transfer taxes and local recording surcharges were not read unless named above.
Common mistakes
- Treating the one-county recording fee above as the fee in every New York county.
- Assuming the New York transfer-tax exemption for family gifts also removes the federal basis consequence shown in the example.
- Assuming the answer for one state applies to another, or that signing a deed ends the paperwork before recording.
Related: quitclaim deeds by state, quitclaim vs warranty deed for a family transfer, New York transfer on death deed, and New York probate cost.
Sources
- Real Property Law section 291 (Recording of conveyances): https://web.archive.org/web/2025/https://www.nysenate.gov/legislation/laws/RPP/291
- General Obligations Law section 5-703 (Conveyances and contracts concerning real property required to be in writing): https://web.archive.org/web/2025/https://www.nysenate.gov/legislation/laws/GOB/5-703
- Real Property Law section 258 (Statutory forms of deeds, mortgages and other instruments): https://web.archive.org/web/2025/https://www.nysenate.gov/legislation/laws/RPP/258
- Tax Law section 1405 (Exemptions): https://web.archive.org/web/2025/https://www.nysenate.gov/legislation/laws/TAX/1405
- Land Records Frequently Asked Questions: https://www.nyc.gov/site/finance/property/land-records-faqs.page
- Real estate transfer tax: https://www.tax.ny.gov/bus/transfer/rptidx.htm
- Tax Law section 1402 (Imposition of tax): https://web.archive.org/web/2025/https://www.nysenate.gov/legislation/laws/TAX/1402
- 26 U.S.C. 1015, Basis of property acquired by gifts and transfers in trust (U.S. Code, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1015.htm
- 26 U.S.C. 1014, Basis of property acquired from a decedent (U.S. Code, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
Sources: the primary documents linked above, read on October 11, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.