The listing says two units. The assessor says one.

New Jersey (NJParcels assessor + DCA permit database)

• Rent comparables are gathered from national listing portals, not from a New Jersey public record, and are estimates rather than leases.
• Equalization ratios and effective tax rates are generated from the Division of Taxation's published tables and checked against the certified PDFs, and carry a citation rather than a live retrieval.
• Equalization ratios and effective tax rates are on file for all 564 New Jersey municipalities, and curated municipal ordinances for 20 municipalities in Atlantic, Camden, Essex, Hudson, Mercer, Middlesex, Passaic and Union Counties; elsewhere in New Jersey a report carries the statewide rules and no researched local ordinance.

New York City (GeoSearch + PLUTO + DOF assessment roll + ACRIS + DOB permits)

• New York City does not reassess a property when it is sold, so the tax figures in this report are what the seller pays now rather than a projection off the purchase price. What can move the charge is the assessment phase-in cap, not the sale.
• Rent comparables are gathered from national listing portals, not from a New York public record, and are asking rents rather than leases.
• New York required no occupancy certificate for buildings erected before 1938, and the city's published file of them only opens in 2012, so for an older building this report draws no conclusion from the absence of one either way. Order it from the Department of Buildings for the parcel if how many homes the building legally contains matters to the deal.
• The annual property tax figure is arithmetic over two Department of Finance publications — its billable assessed value and its published class rate — because New York issues no per-parcel statement as open data, and the class rate available may be a fiscal year or two older than the assessment roll. Confirm the figure against the seller's own statement before underwriting on it.

California (county assessor rolls — Los Angeles, San Diego, San Francisco, Alameda and Sacramento)

• California assesses under Proposition 13, so the value on a county's assessment roll is what the present owner paid indexed at no more than 2% a year, not an estimate of what the property is worth today. It resets to the price paid when the property changes hands, so what a buyer would owe is set by their own purchase price rather than by anything the roll holds against the present owner.
• California publishes no statewide property record: each of its 58 county assessors publishes on its own terms. This report reads the county sources named in its own sources list; where a county publishes only a search page for people, the parcel is not identified here at all and the county assessor's site is where to look next.
• Rent comparables are gathered from national listing portals, not from a California public record, and are asking rents rather than leases.
• In the California counties this report can read, it reads two things: which parcel the address is and, in the counties whose assessor publishes values, what the assessment roll holds against it — two of the five publish a parcel number and no valuation at all, so a missing assessment here can mean a county that publishes none rather than a search that came back empty. Alameda, Los Angeles and San Francisco publish one transfer or recording-date field on a county roll snapshot, without a price or earlier chain; a roll snapshot may omit transfers recorded after it closed. San Diego and Sacramento publish no transfer field. The municipal landlord rules were not researched for this address — no rent control, just-cause or rental-registration ordinance has been read here, and their absence below is not evidence that none binds. California caps rent increases and requires just cause statewide under AB 1482, and Los Angeles, San Francisco, Oakland, San Diego and San Jose each layer a stricter local ordinance on top of it; the city's housing department and the county recorder's office are where to settle both before making an offer.

New York State (ORPTS statewide assessment roll)

• New York's statewide assessment roll publishes the property class, the assessed value and the state's own full market value, but no living area, no year built and no count of dwellings — so nothing in the public record here contradicts or confirms what the listing says the building contains.
• The assessed value on the roll is a fraction of market value set by each municipality, and this report divides the two figures the roll publishes to state that fraction rather than quoting the rate the state publishes separately.
• Recorded transfers are read only for Rochester, where the official parcel layer publishes one current snapshot rather than a complete history; the statewide ten-year portal requires an interactive security challenge and is left for a person to consult. Construction filings and the municipal equalization and levy tables are not read anywhere in this adapter, so unsupported sections are absent rather than empty.
• The landlord rules quoted for a New York property outside the city are the statutes that apply across the state. A municipal stabilisation, registration or inspection regime may apply on top of them and has not been looked for.
• Rent comparables for a New York property outside the city come from national listing portals rather than from any public record, and are asking rents rather than signed leases.