Section 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.