NY Property Records
78 W Second St
78 W Second St
Corning, City · Steuben County
$131,313Full market value484 · Commercial
Owner of record
OwnerSmith, Michael R
AlsoSmith Living Trust, Michael R
Mailing address4907 Flamingo Dr · Saint James City, FL, 33956
Assessment · 2025 roll
Land assessed$20,800
Total assessed$130,000
Full market value$131,313
Est. annual tax$4,760 (2024, excl. special districts)
Building
UseStudio
Year built1962
Lot
Size0.21 acres (GIS)
Frontage × depth55 × 165 ft
Services & districts
WaterComm/public
SewerComm/public
UtilitiesGas & elec
School districtCorning (460300)
Recorded sales · 1
Deed$1Sep 7, 2016
seller MICHAEL R. SMITH
buyer OF THE MICHAEL R. SM MICHAEL R. SMITH, TRUSTEE
Liber 2610, page 253
From NYS RP-5217 transfer reports. For the deed itself, use the liber and page at the county clerk.
Deed & identifiers
Deed book / page2610 / 253
SBL31705200010550000000
Print key317.52-01-055.000
SWIS460300
Parcel ID46030031705200010550000000
Who owns 78 W Second St?
78 W Second St, Corning, City is owned by Smith, Michael R per the 2025 NYS assessment roll.
Nearby on W Second St
Public record, NYS tax roll 2025. Values are the assessor's, not an appraisal. Provided for informational purposes only — accuracy and completeness are not warranted or guaranteed; verify against official sources before relying on it. Disclaimer · Request redaction
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