S 609: Relates to allowing municipalities to accept retroactive applications for real property tax exemptions from certain veterans.

  
  STATE OF NEW YORK ________________________________________________________________________ 609 2025-2026 Regular Sessions  IN SENATE (Prefiled) January 8, 2025 ___________ Introduced by Sen. STAVISKY -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Homeland Securi- ty and Military Affairs AN ACT to amend the real property tax law and the administrative code of the city of New York, in relation to allowing municipalities to accept retroactive applications for real property tax exemptions from certain veterans The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 458 of the real property tax law 2 is amended by adding a new paragraph 6 to read as follows: 3 (6) Notwithstanding the provisions of this section or any other 4 provision of law to the contrary, each county, city, town or village 5 shall adopt a local law allowing the assessor to accept retroactive 6 applications for the exemption set forth in this section from any veter- 7 an to whom an exemption has already been granted pursuant to the 8 provisions of this section, provided, however, that said veteran would 9 have been entitled to such exemption if such veteran had filed an appli- 10 cation for exemption by the appropriate taxable status date and that 11 such applications may only be accepted for assessment rolls prepared on 12 the basis of taxable status dates occurring no more than three years 13 preceding the date of such application. 14 § 2. Section 458-a of the real property tax law is amended by adding a 15 new subdivision 3-b to read as follows: 16 3-b. Notwithstanding the provisions of this section or any other 17 provision of law to the contrary, each county, city, town or village 18 shall adopt a local law allowing the assessor to accept retroactive 19 applications for the exemption set forth in this section from any veter- 20 an to whom an exemption has already been granted pursuant to the 21 provisions of this section, provided, however, that said veteran would EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01587-01-5 
 S. 609 2 1 have been entitled to such exemption if such veteran had filed an appli- 2 cation for exemption by the appropriate taxable status date and that 3 such applications may only be accepted for assessment rolls prepared on 4 the basis of taxable status dates occurring no more than three years 5 preceding the date of such application. 6 § 3. Section 458-b of the real property tax law is amended by adding a 7 new subdivision 3-a to read as follows: 8 3-a. Notwithstanding the provisions of this section or any other 9 provision of law to the contrary, each county, city, town or village 10 shall adopt a local law allowing the assessor to accept retroactive 11 applications for the exemption set forth in this section from any veter- 12 an to whom an exemption has already been granted pursuant to the 13 provisions of this section, provided, however, that said veteran would 14 have been entitled to such exemption if such veteran had filed an appli- 15 cation for exemption by the appropriate taxable status date and that 16 such applications may only be accepted for assessment rolls prepared on 17 the basis of taxable status dates occurring no more than three years 18 preceding the date of such application. 19 § 4. Part 1 of subchapter 2 of chapter 2 of title 11 of the adminis- 20 trative code of the city of New York is amended by adding a new section 21 11-245.76 to read as follows: 22 § 11-245.76 Retroactive exemption for veterans. Pursuant to the 23 exemptions set out in paragraph six of subdivision one of section four 24 hundred fifty-eight, subdivision three-b of section four hundred fifty- 25 eight-a and subdivision three-a of section four hundred fifty-eight-b of 26 the real property tax law, the city hereby authorizes the assessor to 27 accept retroactive applications from any veteran to whom an exemption 28 has already been granted, provided, however, that said veteran would 29 have been entitled to such exemption if such veteran had filed an appli- 30 cation for exemption by the appropriate taxable status date and that 31 such applications may only be accepted for assessment rolls prepared on 32 the basis of taxable status dates occurring no more than three years 33 preceding the date of such application. 34 § 5. This act shall take effect immediately.