NY A09117

Amends the definition of "active duty" in the real property tax exemption law for cold war veterans to include duty of reservists called up during wartime, regardless of the period of time served.

Expands the real property tax exemption eligibility to reservists activated during wartime, not just full-time active duty service members.

Takes effect 120 days after becoming law, with authority to adopt implementing rules and regulations immediately upon enactment.