N.Y. Social Services Law § 106-a: Exemption from payment of fees for instruments affecting real or personal property; exemption of mortgages from mortgage recording tax

§ 106-a. Exemption from payment of fees for instruments affecting

real or personal property; exemption of mortgages from mortgage

recording tax. Any inconsistent provision of law notwithstanding, a

social services official shall not be required to pay any fee to any

clerk, register or other public officer for entering, filing,

registering or recording any instrument affecting real or personal

property or to the surrogate court when such official in taking any

proceeding with respect to the estate of a person who was a recipient of

benefits from social services pertaining to the exercise by the social

services official of any of the powers conferred or duties imposed upon

him by any of the provisions of this chapter. Mortgages on real

property taken by social services officials pursuant to this chapter for

assistance and care of persons at public expense shall be exempt from

the mortgage recording taxes imposed by article eleven of the tax law.

The exemption from mortgage recording taxes herein provided shall also

apply to all mortgages heretofore taken by social services officials and

recorded without payment of mortgage taxes, retroactively to the date of

recording of such mortgages.