Owners of real property who previously received a
veterans exemption pursuant to § 458 of the Real Property
Tax Law, but who opted instead to receive exemption pursuant to § 458-a
of the Real Property Tax Law in accordance with Subdivision 5(b) of
§ 458 of the Real Property Tax Law, may apply within one
year from the date this article is adopted to again receive exemption
pursuant to § 458 of the Real Property Tax Law; provided,
however, that only these applications actually received by the Assessor
on or before 5:00 p.m. local time on January 2, 1995, shall be eligible
for the exemption under said § 458 for purposes of the 1995
Village taxes.
This article shall be applied retroactively to an assessment roll prepared on the basis of a taxable status date of January 1, 1995, subject to the provisions of § 184-23A of this law.