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

This bill extends Steuben County's existing mortgage recording tax provisions until December 1, 2027. It directly affects property buyers and refinancers in Steuben County who pay this tax on mortgage transactions. The change updates the expiration date from 2025 to 2027 without altering the tax rate or structure. The bill amends a 2005 law (as previously updated in 2023) to maintain the current tax framework.