Relates to the authority for the impose an additional mortgage recording tax in Otsego county

This bill extends Otsego County's existing authority to impose an additional tax on mortgage recordings (a fee paid when property deeds are filed) until December 31, 2027. It directly affects property buyers and sellers in Otsego County, as transactions involving mortgages will continue to incur this extra fee. The key provision modifies the expiration date of the current tax authority from 2025 to 2027, ensuring the tax remains in place for two additional years without changing the tax rate or scope. The bill does not create a new tax but prolongs the existing one.