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

This bill extends Yates County's existing authority to impose a mortgage recording tax on real property until December 1, 2027. It directly affects property owners in Yates County who pay this tax when recording mortgage documents. The bill amends a 2005 law (updated in 2023) by changing the expiration date from 2025 to 2027. This is a straightforward renewal of an existing tax provision, not a new policy. The change ensures the county can continue collecting this tax for an additional two years.