| Authorizes a real property tax exemption for certain persons with active military service of the United States and active duty reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such persons with active military service of the United States and active duty reservists to be his or her primary residence and such person with active military service and such active duty reservist must have retained his or her active duty status for at least 90 consecutive days to claim such tax exemption. |
