We have a loan that closed and now we realized that the recording fees in this area increased so we did not collect / disclose enough recording fee. We are paying the difference. Do we still issue a corrected Closing Disclosure to the customer?

Why bother.

1026.19(f)(2)(iii):
(iii) Changes due to events occurring after consummation. If during the 30-day period following consummation, an event in connection with the settlement of the transaction occurs that causes the disclosures required under paragraph (f)(1)(i) of this section to become inaccurate, and such inaccuracy results in a change to an amount actually paid by the consumer from that amount disclosed under paragraph (f)(1)(i) of this section, the creditor shall deliver or place in the mail corrected disclosures not later than 30 days after receiving information sufficient to establish that such event has occurred. [underscore emphasis added]

If it doesn't affect the amount paid by the consumer, you don't need to do it. But document that you paid it for the file.

We found a seller paid cost listed on the buyers CD in section H (HOA dues) that ended up not needing to be paid (seller had already paid and escrow finally verified.) The seller CD also shows it, but the seller settlement statement does not show the fee.

So based on John's post above, is it correct that I do not need to issue a corrected post-closing buyers CD since this does not affect what the consumer paid?

Correct. 1026.19(f)(2)(iii) -- "results in a change to an amount actually paid by the consumer" being the key phrase.

The settlement agent may have to provide a new seller's closing disclosure (if the one provided at closing showed the wrong amount actually paid by the seller).

Thank you John, so a revised, post closing borrower CD is only required if changes "results in a change to an amount actually paid by the consumer." Is that also true for the seller CD? The seller got back $230 more than on the seller CD, which is correctly reflected on the seller settlement statement. Would this be something requiring an updated seller CD from escrow?

Check out 1026.19(f)(4)(ii) and Comment 19(f)(4)(ii)-1. https://www.bankersonline.com/regulations/12-1026-019#19f4

Thank you for the link and reference! The language looks the same as for the borrower CD, need to provide an update if cash to/from changes.

What date should be used as an issue date on a corrected CD after consummation?

The date you issue it.