N.Y. Pub. Auth. Law § 2052-i

§ 2052-i. Exemption from taxes, assessments and certain fees. It is\nhereby determined that the creation of the authority and the carrying\nout of its corporate purposes is in all respects for the benefit of the\npeople of the county and the state and is a public purpose and the\nauthority shall be regarded as performing a governmental function in the\nexercise of the powers conferred upon it by this title and shall not be\nrequired to pay any taxes, special ad valorem levies or special\nassessments upon any property owned by it or under its jurisdiction,\ncontrol or supervision or upon its activities or any filing, recording\nor transfer fees or taxes in relation to instruments filed, recorded or\ntransferred by it or on its behalf.\n