New York Consolidated Laws, Real Property Law - RPP § 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.