New York Laws
Article 8-B - Loans to Owner-Occupants of One to Four Unit Private and Multiple Dwellings
476 - Mortgage Recording Tax Exemption.

ยง 476. Mortgage recording tax exemption. Notwithstanding any
inconsistent provision of law, mortgages to secure a loan made pursuant
to the provisions of this article shall be exempt from the mortgage
recording taxes imposed by article eleven of the tax law.