Extends authorization of the county of Herkimer to impose a county recording tax on obligation secured by a mortgage on real property

This bill extends Herkimer County's existing authority to collect a recording tax on mortgage-related documents, keeping the current tax policy active until December 1, 2027 (previously set to expire in 2025). It directly affects homeowners and lenders in Herkimer County who record mortgage documents, as the tax applies to mortgages secured by real property. The key change is simply updating the expiration date in the law, with no new tax rates or rules added. The bill maintains the current administrative process for recording property deeds and mortgages.