Bill > S00609

This bill amends the real property tax law to allow municipalities (counties, cities, towns, or villages) to accept retroactive tax exemption applications from veterans who have already been granted an exemption under specific sections of the law. After holding a public hearing, local governments can adopt a resolution permitting assessors to consider exemption applications from veterans who would have qualified if they had originally filed by the appropriate taxable status date. These retroactive applications are limited to tax assessment rolls from the past three years preceding the application date. This legislation provides more flexibility for veterans to claim property tax exemptions they are entitled to, even if they missed the original filing deadline, by giving local governments the option to review and approve late applications under certain conditions.

Military Affairs and Security

https://www.nysenate.gov/legislation/bills/2025/S609