* § 344-f. Time of conversion. (a) A manufactured home shall be
considered real property as provided in section three hundred
forty-four-g of this article when an application to surrender a
manufacturer's certificate of origin pursuant to section twenty-one
hundred seventeen-a of the vehicle and traffic law, an application to
surrender a certificate of title pursuant to section twenty-one hundred
seventeen-b of the vehicle and traffic law, or an application for
confirmation of conversion pursuant to section twenty-one hundred
seventeen-c of the vehicle and traffic law is delivered to and accepted
by the commissioner of motor vehicles.
(b) Notwithstanding subdivision (a) of this section, a manufactured
home shall be considered real property as provided in section three
hundred forty-four-g of this article if an application to surrender a
manufacturer's certificate of origin pursuant to section twenty-one
hundred seventeen-a of the vehicle and traffic law, an application to
surrender a certificate of title pursuant to section twenty-one hundred
seventeen-b of the vehicle and traffic law, or an application for
confirmation of conversion pursuant to section twenty-one hundred
seventeen-c of the vehicle and traffic law is delivered to the
commissioner of motor vehicles within thirty days of recording the
related affidavit of affixation with the recording officer in the county
in which the real property to which the manufactured home is or shall be
affixed and the application is thereafter accepted by the commissioner,
the requirements of this section shall be deemed satisfied as of the
date the affidavit of affixation is recorded.
* NB Effective December 12, 2026