N.Y. Banking Law § 486-a

§ 486-a. Retention of special additional mortgage recording tax\nexemption for converted federal credit unions. Mortgages made by a\ncredit union that is issued an authorization certificate on or after\nJanuary first, two thousand nine pursuant to section four hundred\neighty-six of this article shall be exempt from the special additional\nmortgage tax imposed pursuant to paragraph (a) of subdivision one-a of\nsection two hundred fifty-three of the tax law.\n