Adjusts the school tax relief (STAR) exemption for homes located outside New York city (Part A); relates to a real property tax freeze (Part B); and relates to supplemental state assistance (Part C)

Adjusts the school tax relief (STAR) exemption for homes located outside a city with a population greater than one million for the 2025--2026 school years and thereafter (Part A); relates to a real property tax freeze to reimburse qualifying homeowners for increases in local property taxes on their primary residences (Part B); provides for supplemental state assistance to be paid to cities, counties, towns and villages that are compliant with the property tax levy limits (Part C).