Extends provisions relating to the mortgage tax in the county of Yates

This bill extends Yates County's existing mortgage tax provision, which allows the county to tax mortgages on real property, until December 1, 2027. It modifies a 2005 law (amended in 2023) by updating the expiration date from 2025 to 2027. The change directly affects homeowners and lenders in Yates County who are subject to this local tax on mortgage recordings. The bill does not alter tax rates or new requirements, only the duration of the current provision.