NY A05439

Amends the definition of "qualified reservation" in the Tax Law to explicitly exclude lands held by the Cayuga Indian Nation of New York from tax exemption benefits.

Modifies the Indian Law exemption provision to clarify that lands held by the Cayuga Indian Nation of New York do not qualify for the tax exemption that normally applies to Indian reservation lands.

Updates the Real Property Tax Law to add the same restriction, stating that Cayuga Indian Nation of New York lands are not exempt from taxation and special assessments under the Indian reservation exemption provisions.

Takes effect immediately upon enactment.