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Bill > S05607


NY S05607

NY S05607
Extends authorization of the county of Herkimer to impose a county recording tax on obligation secured by a mortgage on real property to 12/01/2027.


summary

Introduced
02/25/2025
In Committee
02/25/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 General Assembly

Bill Summary

AN ACT to amend chapter 549 of the laws of 2005 amending the tax law relating to authorizing the county of Herkimer to impose a county recording tax on obligation secured by a mortgage on real property, in relation to extending the effectiveness thereof

AI Summary

This bill extends the authorization for Herkimer County to impose a county recording tax on mortgages for an additional two years, specifically moving the expiration date from December 1, 2025, to December 1, 2027. A county recording tax is a fee charged by a county when certain legal documents, in this case mortgages, are officially recorded with the county government. The bill makes a targeted amendment to an existing law from 2005 that originally granted Herkimer County the ability to levy this specific tax. By extending the authorization, the county will continue to have the legal ability to collect this tax on mortgage-related documents for two more years, which likely provides an important source of local government revenue. The bill takes effect immediately upon passage, ensuring a seamless continuation of the county's existing taxing authority.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

Companion passed 2025-08-07 (on 08/07/2025)

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