The Setting of Daredevil
In the absence of any reason to think otherwise, we have to assume it happened around the time of its release. Obviously, Netflix shows are released all at once while the show takes more than one day to play out, but "spring 2015" is probably about right.
That being said, as I recently pointed out in another SciFi stack answer, the MCU timeline may not be as tied to real-world time as we previously thought. (To summarize, it seems that Avengers: Age of Ultron is set during the summer/fall of 2014, rather than the spring of 2015 when it will be released.)
Still, the default assumption for any MCU release has to be that it is set around the time it was produced or released, unless obvious (like Agent Carter) or stated otherwise.
Broader Point - The Reconstruction of New York
As you say in your question, the source of confusion seems to be about the time it would take to repair New York. Frankly, I think you are dramatically underestimating it.
New York wasn't flattened like World War 2 Berlin during the MCU's Battle of New York, but it was pretty roughed up. A lot of the damage was cosmetic, (alien pot-shots in the roads and the sides of buildings, Hulk claw-marks on the walls), but there were several instances of MAJOR damage. Several buildings had chunks taken out of them by the Leviathans, and even more were crushed when the portal was closed and the aliens simply fell from the sky.
This, on top of the wide-scale explosions and damage done by the Chitauri sleds, and by the Avengers themselves.
And remember that many repairs are more difficult, time-consuming, and expensive than replacing a window: the Empire State Building likely had to have its entire electrical grid replaced after Thor used it as a cosmic lightning rod, and refacing stone buildings takes time, especially when you're not the only building that needs repairs. The lobby that exploded from Iron Man's "tight corner" maneuver likely had to be entirely gutted and replaced.
Now, I'm not saying that New York was in the same place that London was after the Blitz, but it took London between 40 and 60 years to completely rebuild, and that was during the greatest economic and industrial boom period of human history. Hell, it took them twelve years just to build the Freedom Tower after 9/11.
Given that a professional disaster assessment firm estimated the damage of the Battle of New York at around $160 Billion, I think a 3-year turnaround isn't terribly realistic. Even if the stonework, steelwork, and reconstruction could be done that fast (which is unlikely), there's no way that the companies involved could raise that kind of money in just three years.
To be honest, it should probably be in worse shape than they portray it, rather than completely fixed.
So, at the end of the day, we have to assume Daredevil is happening around spring of 2015 (unless some as-yet-unnoticed Easter Egg ends up demonstrating otherwise), which matches up fairly well with the timeline of repairs for a major city-wide disaster.