Extends authorization of the county of Herkimer to impose a county recording tax on obligation secured by a mortgage on real property

This bill extends Herkimer County's existing authority to collect a recording tax on mortgage-related property documents, changing the expiration date from December 1, 2025, to December 1, 2027. It directly affects property owners in Herkimer County who obtain mortgages, as the tax applies to mortgage recordings. The key provision updates the expiration date in existing law without altering the tax rate or scope. The bill passed both legislative chambers and was signed into law on August 7, 2025.