Reversing an Administrative Law Judge, the New York State Tax Appeals Tribunal has held that a Qualified Empire Zone (“QEZE”) credit for real property tax was properly claimed for rent paid in 2007 under a lease agreement executed in 2008 but specifically dated “‘as of’ June 1, 2005.” Matter of William and Andrea McNeary, DTA No. 825093 (N.Y.S. Tax App. Trib., Aug. 3, 2015). The Tribunal found that the lease clearly specified that it was intended to have been made as of June 2005, and identified its commencement date as June 1, 2005, despite that fact that it was not executed until 2008, and that the rent paid pursuant to the lease therefore met the QEZE credit requirement that it be paid under a written lease agreement executed or amended on or after June 1, 2005. The Tribunal found that New York law recognizes and enforces retroactive effective dates agreed to by parties to an agreement and that the cases relied upon by the ALJ were not relevant since they dealt with attempts to impose a liability against a third party, where in this case the McNearys were not seeking to impose any obligation, but only asking that their valid contract be recognized.