NY A00939

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

Allows retroactive exemption applications only if the veteran would have been entitled to the exemption had they filed by the appropriate taxable status date.

Limits retroactive applications to assessment rolls prepared based on taxable status dates occurring no more than three years preceding the application date.

Applies to veterans' exemptions under Real Property Tax Law sections 458, 458-a, and 458-b.

Adds corresponding authorization in the New York City Administrative Code and takes effect immediately.