NY A07735

Authorizes counties, cities, towns, and villages to adopt local laws allowing assessors to accept retroactive applications for veterans' real property tax exemptions

Applies to veterans who already have an existing exemption under sections 458, 458-a, or 458-b of the real property tax law and would have qualified for additional exemptions

Limits retroactive applications to assessment rolls from taxable status dates occurring no more than three years prior to the application date

Requires municipalities to hold a public hearing before adopting the local law, ordinance, or resolution enabling retroactive applications

Takes effect immediately upon enactment