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

This bill extends Cattaraugus County's existing authority to impose an additional mortgage recording tax, moving its expiration date from December 1, 2025, to December 1, 2027. It directly affects Cattaraugus County by allowing the county to continue collecting this specific tax on property transactions beyond the original deadline. The key change is a simple date extension in the law, with no new tax rates or eligibility rules added. The bill was enacted on August 7, 2025, as Chapter 297.