N.Y. LIE Law § 240

§ 240. Place of filing notices of liens and certificates and notices\naffecting such liens. 1. Notices of liens upon real property for taxes\npayable to the United States of America or otherwise created by federal\nlaw in favor of the United States of America or one or more of its\ninstrumentalities, hereafter in this article referred to as "federal\nliens" and certificates and notices affecting such liens shall be filed\nin the office of the clerk of the county in which real property subject\nto any such lien is situated, except that if real property subject to\nany such lien is situated in the county of Kings, the county of Queens,\nthe county of New York or the county of Bronx they shall be filed in the\noffice of the city register of the city of New York in such county. If\nsuch property be situated in two or more counties, such notice or\ncertificate shall be filed in the office of the clerk or the city\nregister, as the case may be, in each of such counties.\n 2. Notices of federal liens upon tangible or intangible personal\nproperty and certificates and notices affecting such liens shall be\nfiled as follows:\n (a) If the person against whose interest the lien applies is a\ncorporation or a partnership, as defined in the internal revenue laws of\nthe United States, in the office of the secretary of state;\n (b) In all other cases, in the office of the clerk of the county where\nthe lienee, if a resident of the state, resides at the time of filing of\nthe notice of lien, except that if such lienee resides at such time in\nthe county of Kings, the county of Queens, the county of New York or the\ncounty of Bronx, the place for filing such liens shall be in the office\nof the city register of the city of New York in such county. If a notice\nof lien was filed in the office of a town or city clerk outside the city\nof New York, prior to July third, nineteen hundred sixty-six, any\ncertificate or notice affecting such lien shall, prior to September\nfirst, nineteen hundred sixty-eight, or if the documents referred to in\nsubdivision three of section two hundred forty-one hereof are delivered\npursuant to such subsection before September first, nineteen hundred\nsixty-eight, then prior to the date of such delivery, be filed in such\noffice. On and after September first, nineteen hundred sixty-eight or\nsuch earlier date, as the case may be, such certificates or notices\nshall be filed in the office of the clerk of the county within which the\ntown or city clerk's office, where the notice of lien was originally\nfiled, is located.\n