Establishes a real property tax freeze credit

This bill creates a property tax credit for homeowners in school districts and certain local governments that maintain stable property tax budgets (called "freeze-compliant budgets") for 2026 through 2028. Homeowners whose primary residence is in an eligible district can receive a credit equal to either the actual increase in their school district taxes or a calculated amount based on the district's allowable tax growth rate, whichever is larger. The credit applies to taxes paid directly to school districts or other eligible local governments (like towns or villages), but excludes cities with over one million residents. It only benefits taxpayers in districts that meet specific budget stability requirements for the specified years.