Extends the authorization to impose a county recording tax on obligations secured by a mortgage on real property in Albany County

This bill extends Albany County's existing authority to charge a recording tax on mortgage documents for real property, keeping the tax in place through December 2027. It directly affects homeowners, lenders, and real estate professionals in Albany County who file mortgage-related documents with the county. The bill amends a 2005 law (updated in 2023) to change the expiration date from 2025 to 2027, maintaining the current tax structure without new policy changes. The tax applies specifically to documents recording mortgages on real estate within Albany County.