§ 106-a. Exemption from payment of fees for instruments affecting
real or personal property; exemption of mortgages from mortgage
recording tax. Any inconsistent provision of law notwithstanding, a
social services official shall not be required to pay any fee to any
clerk, register or other public officer for entering, filing,
registering or recording any instrument affecting real or personal
property or to the surrogate court when such official in taking any
proceeding with respect to the estate of a person who was a recipient of
benefits from social services pertaining to the exercise by the social
services official of any of the powers conferred or duties imposed upon
him by any of the provisions of this chapter. Mortgages on real
property taken by social services officials pursuant to this chapter for
assistance and care of persons at public expense shall be exempt from
the mortgage recording taxes imposed by article eleven of the tax law.
The exemption from mortgage recording taxes herein provided shall also
apply to all mortgages heretofore taken by social services officials and
recorded without payment of mortgage taxes, retroactively to the date of
recording of such mortgages.