Relates to establishing an additional mortgage recording tax in Chenango county

This bill authorizes Chenango County to impose an additional mortgage recording tax of 25 cents for every $100 of debt secured by a mortgage on real property within the county. The tax applies to mortgages recorded on or after the law takes effect and is collected by the county recording officer in the same manner as existing recording taxes. Revenue generated from this tax will be deposited into the county's general fund for any county purpose, and the law includes specific rules for handling mortgages covering property in multiple counties or states. The measure is set to expire on December 31, 2025, and requires local laws establishing the tax to be mailed to the state commissioner at least 30 days before taking effect.