N.Y. Eminent Domain Procedure Law § 702 (2026)

§ 702. Incidental expenses. (A) The condemnor shall reimburse a
condemnee an amount separately computed and stated, representing the
following incidental expenses:
  (1) any recording fees, transfer taxes and other similar expenses in
connection with the acquisition of the property by the condemnor or in
connection with the transfer of the property to the condemnor; and
  (2) any penalty incurred by the condemnee for prepayment of any
preexisting recorded mortgage entered into in good faith, encumbering
such property; and
  (3) the pro rata portion of the real property taxes, water rents,
sewer rents, special ad valorem taxes and other charges paid or payable
to a taxing entity which are allocable to a period subsequent to the
date of vesting title or the effective date of possession of such
property in the condemnor, whichever is earlier.
  (B) In the event that the procedure to acquire such property is
abandoned by the condemnor, or a court of competent jurisdiction
determines that the condemnor was not legally authorized to acquire the
property, or a portion of such property, the condemnor shall be
obligated to reimburse the condemnee, an amount, separately computed and
stated, for actual and necessary costs, disbursements and expenses,
including reasonable attorney, appraisal and engineering fees, and other
damages actually incurred by such condemnee because of the acquisition
procedure.
  (C) In the event that a court of competent jurisdiction determines
that the condemnor did in fact take property after the condemnor denied
that there was any taking of property and made no offer to settle the
claim, the condemnor shall be obligated to reimburse a condemnee an
amount, separately computed and stated, for actual and necessary costs,
disbursements and expenses, including reasonable attorney, appraiser and
engineer fees incurred in establishing the de facto taking.