NY A00511

Requires each county, city, town, and village to adopt a local law allowing assessors to accept retroactive applications for real property tax exemptions from veterans who have already received such exemptions.

Permits retroactive exemption applications only for assessment rolls based on taxable status dates occurring within three years preceding the application date.

Applies retroactive exemption provisions to three veterans exemption categories under Real Property Tax Law sections 458, 458-a, and 458-b.

Authorizes New York City's assessor to accept retroactive veteran exemption applications consistent with state law requirements and the three-year lookback period.

Takes effect immediately upon enactment.