STATE OF NEW YORK
________________________________________________________________________
609--A
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 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to allowing muni-
cipalities 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 may, after public hearing, adopt a local law, ordinance or resolution
6 allowing the assessor to accept retroactive applications for the
7 exemption set forth in this section from any veteran to whom an
8 exemption has already been granted pursuant to the provisions of this
9 section, provided, however, that said veteran would have been entitled
10 to such exemption if such veteran had filed an application for exemption
11 by the appropriate taxable status date and that such applications may
12 only be accepted for assessment rolls prepared on the basis of taxable
13 status dates occurring no more than three years preceding the date of
14 such application.
15 § 2. Section 458-a of the real property tax law is amended by adding a
16 new subdivision 3-b to read as follows:
17 3-b. Notwithstanding the provisions of this section or any other
18 provision of law to the contrary, each county, city, town or village
19 may, after public hearing, adopt a local law, ordinance or resolution
20 allowing the assessor to accept retroactive applications for the
21 exemption set forth in this section from any veteran to whom an
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01587-02-5
S. 609--A 2
1 exemption has already been granted pursuant to the provisions of this
2 section, provided, however, that said veteran would have been entitled
3 to such exemption if such veteran had filed an application for exemption
4 by the appropriate taxable status date and that such applications may
5 only be accepted for assessment rolls prepared on the basis of taxable
6 status dates occurring no more than three years preceding the date of
7 such application.
8 § 3. Section 458-b of the real property tax law is amended by adding a
9 new subdivision 3-a to read as follows:
10 3-a. Notwithstanding the provisions of this section or any other
11 provision of law to the contrary, each county, city, town or village
12 may, after public hearing, adopt a local law, ordinance or resolution
13 allowing the assessor to accept retroactive applications for the
14 exemption set forth in this section from any veteran to whom an
15 exemption has already been granted pursuant to the provisions of this
16 section, provided, however, that said veteran would have been entitled
17 to such exemption if such veteran had filed an application for exemption
18 by the appropriate taxable status date and that such applications may
19 only be accepted for assessment rolls prepared on the basis of taxable
20 status dates occurring no more than three years preceding the date of
21 such application.
22 § 4. This act shall take effect immediately.
