Extends the authorization of the county of Cattaraugus to impose an additional mortgage recording tax

This bill extends Cattaraugus County's authority to charge an extra tax when recording property mortgages, keeping the tax in place until December 1, 2027. It directly affects property buyers and sellers in Cattaraugus County who pay the mortgage recording fee. The key change updates the expiration date from 2025 to 2027 in the existing law that first authorized the county to impose this additional tax.