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N.Y. SOS Law § 106-A

This is the official text of N.Y. SOS Law § 106-A, part of New York’s SOS Law — part of the compiled statutory law of New York, published by the state as "SOS Law." Browse the sections below, each linked to its official government source.

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Exemption from payment of fees for instruments affecting real or personal property; exemption of mortgages from mortgage recording tax

Official statutory text

§ 106-a. Exemption from payment of fees for instruments affecting\nreal or personal property; exemption of mortgages from mortgage\nrecording tax. Any inconsistent provision of law notwithstanding, a\nsocial services official shall not be required to pay any fee to any\nclerk, register or other public officer for entering, filing,\nregistering or recording any instrument affecting real or personal\nproperty or to the surrogate court when such official in taking any\nproceeding with respect to the estate of a person who was a recipient of\nbenefits from social services pertaining to the exercise by the social\nservices official of any of the powers conferred or duties imposed upon\nhim by any of the provisions of this chapter. Mortgages on real\nproperty taken by social services officials pursuant to this chapter for\nassistance and care of persons at public expense shall be exempt from\nthe mortgage recording taxes imposed by article eleven of the tax law.\nThe exemption from mortgage recording taxes herein provided shall also\napply to all mortgages heretofore taken by social services officials and\nrecorded without payment of mortgage taxes, retroactively to the date of\nrecording of such mortgages.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.