In the event the owner, or all of the owners, of property which
has received an exemption pursuant to Real Property Tax Law § 467
or § 467-d fails to file the application required pursuant
to said sections on or before the taxable status date, such owners
may file the application, executed as if such application had been
filed on or before the taxable status date, with the Assessor on or
before the date for the hearing of complaints, and the Town Assessor
is authorized to accept such applications for renewal of such exemptions.