New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter D - Mortgage Recording Taxes
Part 641 - Definitions
Section 641.5 - Real property defined

(a) land itself, above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same;

(b) all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon;

(c) all bridges, all telegraph lines, wires, poles and appurtenances;

(d) all supports and inclosures for electrical conductors and other appurtenances upon, above and underground;

(e) all surface, underground or elevated railroads, including the value of all franchises, rights or permission to construct, maintain or operate the same in, under, above, on or through streets, highways or public places;

(f) all railroad structures, substructures and superstructures, tracks and the iron thereon; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground;

(g) all mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity or any property, substance or product capable of transportation or conveyance therein or that is protected thereby, including the value of all franchises, rights, authority or permission to construct, maintain or operate, in, under, above, upon, or through, any streets, highways or public places, any mains, pipes, tanks, conduits or wires, with their appurtenances, for conducting water, steam, heat, light, power, gas, oil or other substance, or electricity or telegraphic, telephonic or other purposes;

(h) all trees and underwood growing upon land, and all mines, minerals, quarries and fossils in and under the same, except mines belonging to the State;

(i) all the forms of housing which are adaptable to motivation by a power connected thereto or which may be propelled by a power within themselves and which are or can be used as a house or living abode or habitation of one or more persons, or for business, commercial or office purposes, either temporarily or permanently, and commonly called and hereafter referred to as "trailers;" except:

(j) also, real property means everything a conveyance or mortgage of which can be recorded as a conveyance or mortgage of real property under the laws of the State. The term real property shall not include bulk milk tanks or coolers installed upon a farm to hold milk awaiting shipment to market.