Establishes a real property tax freeze credit for taxpayers in certain eligible school districts.

The bill establishes a real property tax freeze credit for taxpayers in eligible school districts. It allows credits for taxpayers whose primary residence is in a taxing jurisdiction with a freeze-compliant budget for fiscal years starting in 2027, 2028, and 2029. The credit is calculated based on the change in real property taxes, with certain exceptions and limitations. The bill also requires school districts to certify their budgets to the state comptroller and the commissioner of taxation and finance.

Establishes a real property tax freeze credit for taxpayers in certain eligible school districts.

The bill establishes a real property tax freeze credit for taxpayers in eligible school districts. It allows credits for taxpayers whose primary residence is in a taxing jurisdiction with a freeze-compliant budget for fiscal years starting in 2027, 2028, and 2029. The credit is calculated based on the change in real property taxes, with certain exceptions and limitations. The bill also requires school districts to certify their budgets to the state comptroller and the commissioner of taxation and finance.