Extends provisions of law authorizing the county of Cortland to impose an additional mortgage recording tax

This bill extends Cortland County's existing authority to impose an additional tax on mortgage recording transactions until December 1, 2027. It directly affects homeowners and property buyers in Cortland County who pay mortgage recording fees. The bill amends a 2007 law by changing the expiration date from 2025 to 2027, maintaining the current tax structure without creating new taxes or altering rates. This is a routine procedural extension of an existing local tax provision.