dliu1/legal-llama-raw-text huggingface dataset:
attributable to the eligible portion of the property shall be abated.
(g) (i) No benefits under this title may be  received  by  a  property
that  is  concurrently receiving exemption or abatement of real property
taxes under any other law, except for an  exemption  under  (A)  section
four   hundred   twenty-a,   four   hundred  twenty-b  or  four  hundred
fifty-nine-b of this chapter; or (B) any section of this chapter  as  to
which  a  city  that  has enacted a local law pursuant to this title has
also enacted a local law to implement such exemption  and  as  to  which
exemption  is  granted  only  if  the  property  is the primary or legal
residence of one or more of the owners of the property,  including  such
sections  in  which  exemption may be granted if an owner is absent from
the residence while receiving medical benefits; or (C)  title  two-D  of
this  article  for  a  separate  project involving separate parts of the
building or structure that was completed prior to  the  application  for
(ii)  For  purposes  of  this  paragraph,  property  means  the real
property contained by an individual tax lot.
(iii) Notwithstanding subparagraph (ii) of  this  paragraph,  where  a
property  is  owned in condominium form, and an application for benefits
under this title includes more than one tax lot in the same condominium,
then for purposes of this paragraph, property shall include any or all
such tax lots that are included in the application.
Eligibility  for  benefits.  1. Time limit for meeting
minimum required  expenditure.  Applicants  must  meet  the  appropriate
minimum required expenditure as provided in subdivision three of section
four  hundred eighty-nine-bbbbbb of this title relating to the abatement
for which such project qualifies as follows:
(a) No later than four years from the date of issuance  of  the  first
building  permit,  or  if  no  permit  was required, the commencement of
(b) Mixed use properties. Expenditures for construction  work  related
to  the  common  areas  and  systems of such property shall be allocated
under rules promulgated  by  the  department  between  the  residential,
nonresidential and retail, if any, portions of the property.
2.   Time  limit  for  completion  of  construction.  Construction  of
buildings or structures for which benefits have been approved  shall  be
completed  no  later  than  five  years from the date of issuance of the
construction.    Failure  to  meet  this  requirement  shall  result  in
termination of any inflation protection provided under subdivision three
of  section  four  hundred  eighty-nine-bbbbbb of this title for any tax
year that begins following the date by which completion of  construction
is required under this paragraph.
3. Non-permissible uses. To be eligible for benefits, the property may
not  be  used  for  a non-permissible purpose. Accordingly, no abatement
benefits under this title shall be granted for work to be  performed  on
property to be used for the following purposes:
(a)  Residential.  No  abatement  benefits  under  this title shall be
granted for construction work for residential purposes, or for work on a
structure or building where twenty percent or more of the total rentable
square footage of such property is or will be dedicated  to  residential
purposes,  provided  however  that  where  less  than  five percent of a
property's  rentable  square  footage  is  or  will  be   dedicated   to
residential  purposes, that use shall be considered de minimus and shall
not be considered in determining benefits under this title.
(i) For purposes of this paragraph, property means the real property
contained by an individual tax lot.
(ii) Notwithstanding subparagraph  (i)  of  this  paragraph,  where  a
building  or  structure is owned in condominium form, and an application
for benefits under this title includes more than  one  property  in  the
same  condominium, then for purposes of this paragraph, the five percent
and twenty percent of the rentable square footage  shall  be  determined
based on the aggregate usage of all such properties.
(iii)  Hotel  uses,  as described in subdivision four of this section,
shall not be considered residential.
(b) Utility property. No abatement benefits under this title shall  be
provided for utility property.
(c)  Restricted  activity. No benefits pursuant to this title shall be
granted for construction work on property any part of  which  is  to  be
(d) Self-storage facilities. For purposes of this title, self-storage
facility  shall  mean  any  real  property or a portion thereof that is
designed and  used  for  the  purpose  of  occupying  storage  space  by
occupants  who are to have access thereto for the purpose of storing and
removing personal property, pursuant to subdivision one of  section  one
hundred  eighty-two  of  the  lien  law.  No  benefits  shall be granted
pursuant to this title for construction work on real property where  any
portion of such property is to be used as a self-storage facility.
4. Hotel uses. Benefits shall be available for commercial construction
work  or renovation construction work on a building or structure for the
property's square footage used to provide lodging and  support  services
for   transient   guests,   provided  the  applicant  is  not  otherwise
disqualified pursuant to paragraph  (c)  of  subdivision  five  of  this
section,  or  section  four  hundred  eighty-nine-eeeeee or four hundred
eighty-nine-iiiiii of this title.
5. Filing requirements. (a) Time to file. (i) Preliminary application.
(A) Building permit. No benefits pursuant to this title shall be granted
for any construction work  unless  the  applicant  filed  a  preliminary
application  for  such benefits on or before the date of issuance of the
first building permit for such work. This requirement may  be  satisfied
where  the  applicant's  architect,  contractor  or other representative
authorized to file the application for such building permit  files  with
the  department  on  behalf  of  the applicant a preliminary application
containing such information as the department shall prescribe by rule.
(B) No building permit required.  Where  construction  work  does  not
require  a  building  permit,  a  notarized  letter  from  the project's
architect or engineer notifying the department of  this  fact  shall  be
filed  within  thirty calendar days of the commencement of construction.
In such circumstance, such letter shall also satisfy the requirement  of
a  preliminary application if the letter contains all of the information
required for a preliminary application under  rules  prescribed  by  the
(ii)  Final application. Applicants shall file a final application for
benefits no later than one year from the date of issuance of  the  first
building  permit for construction work, or, where construction work does
not require a building permit, no later than one year from the  date  of
commencement  of  construction.  Abatement benefits shall not be granted
until  the  applicant  files  the  final  application.  If   the   final
application is not filed within such one year period, abatement benefits
shall not be granted until such application is filed, and the department
may delay the granting of such benefits, at the department's discretion,
to investigate the reason for the late filing.
(iii)  Notwithstanding  any provision of law to the contrary, the time
limit  to  file  a  final  application  for  benefits  as  specified  in
subparagraph  (ii)  of  this  paragraph  shall  not  apply  to brand-new
construction from the ground up located on property purchased  from  the
city  of  New  York  where  such  property  which is the site of the new
construction was purchased from the city of New York for the purposes of
an eligible development pursuant to this article  and  where  the  sales
agreement  with  the  city  of  New  York  for  such property includes a
restriction preventing the sale or  transfer  of  such  property  for  a
period  of  five  years  or  more  and  where  the  first  valuation and
assessment for the purposes  of  property  taxes  occurred  within  that
period  of  restriction  from sale, provided the project meets the other
requirements of this title.
(b) Who may file for benefits. An applicant shall be:
(i) obligated to pay real property tax  on  the  property,  either  by
virtue of ownership or contract; or
(ii)  the  record owner or lessee of property that is exempt from real
such  property to another person. Such applicant shall be a co-applicant
(c) Applicant affidavit. No benefits pursuant to this title  shall  be
granted  for  any  construction  work  unless  the  applicant  provides,
together with the final application,  an  affidavit  setting  forth  the
following information:
(i)  a statement that within the seven years immediately preceding the
date of the preliminary application for benefits, neither the applicant,
nor any person owning a substantial interest in the property as  defined
in  subparagraph  (iii)  of this paragraph, nor any officer, director or
general partner of the applicant or such person was finally  adjudicated
by  a  court  of  competent  jurisdiction  to  have violated section two
hundred thirty-five of the real property law or any section  of  article
one  hundred  fifty of the penal law or any similar arson law of another
state with  respect  to  any  building,  or  finally  adjudicated  by  a
competent  authority,  agency,  or  a court of competent jurisdiction to
have violated any state, city,  or  municipal  business  regulations  or
ordinances  related to payment of taxes, payment of wages, or fraudulent
representation to governmental entities, or was an officer, director  or
general  partner  of  a  person  at  the  time  such  person was finally
adjudicated to have  violated  such  state,  city,  or  municipal  laws,
business  regulations,  and  ordinances  related  to  payment  of taxes,
payment of wages, or fraudulent representation to governmental entities;
(ii) a statement setting forth any pending charges alleging  violation
arson  law  of  another  jurisdiction  with  respect to any building and
pending charges alleging violation of state, city, or municipal business
regulations or ordinances related to payment of taxes, payment of wages,
or fraudulent representation to governmental entities by  the  applicant
or  any  person owning a substantial interest in the property as defined
in subparagraph (iii) of this paragraph, or  any  officer,  director  or
general partner of the applicant or such person.
(iii)  Substantial  interest  as used in this subdivision shall mean
ownership and control of an  interest  of  ten  percent  or  more  in  a
(iv) If any person described in the statement required by subparagraph
(ii)  of  this  paragraph is finally adjudicated by a court of competent
jurisdiction to be guilty of any charge listed in  such  statement,  the
recipient shall cease to be eligible for benefits pursuant to this title
and shall pay with interest any taxes for which an abatement was claimed
6.  Requirement  to  file  income  and expense statements. No benefits
pursuant to this title shall be granted for any property in a city  that
requires  income and expense statements to be filed for income producing
property, unless  income  and  expense  statements  are  filed  for  the
property  with  respect  to the tax year as to which the assessment roll
described in paragraph (b) of subdivision two of  section  four  hundred
eighty-nine-bbbbbb  of  this title applies, and all subsequent tax years
up to and including the tax year on which the assessment roll  described
in   paragraph   (c)   of   subdivision  two  of  section  four  hundred
eighty-nine-bbbbbb of this title applies.
7. Co-application with public entity. A  co-applicant  with  a  public
entity  may  be  eligible  for abatement benefits, provided that for any
period for which the property is exempt from real property  tax  because
it  is  owned  or  controlled  by  a public entity, no benefits shall be
available to such recipient under this title. Such recipient may receive
benefits under this title when the property is no longer eligible for an
exemption as follows: (a) No benefits under this title shall be provided
during the period of exemption; (b) during such period of exemption, the
years of the benefit  period  applicable  to  the  project  provided  in
subdivision  three  of  section  four hundred eighty-nine-bbbbbb of this
title shall not  be  tolled,  but  shall  run  in  accordance  with  the
applicable  schedule  provided  therein;  and  (c)  the recipient shall,
starting with the date the exemption ceases, and  continuing  until  the
abatement  benefit  period  expires,  receive  the abatement benefits to
which such recipient is entitled in the tax year that corresponds to the
year of the benefit period provided in subdivision three of section four
hundred eighty-nine-bbbbbb of this title.
Applying for benefits. 1. Application.  (a) Application
for benefits pursuant to this title may be  made  immediately  following
the  effective  date  of  a local law enacted pursuant to this title and
continuing until March first, two thousand twenty-five.
(b) Application content. The preliminary and final applications  shall
be  in  any  format designated by the commissioner, including electronic
format. The applications shall require, and  applicants  shall  provide,
information  and  documentation  sufficient to determine eligibility for
abatement benefits. The required information and documentation for  both
applications  shall  be  prescribed  by  the  department  by  rule. Such
information and documentation may include, but need not be  limited  to,
certified statements related to the project, project costs, filings with
other  governmental  entities,  and work performed or to be performed on
such project. At the department's sole discretion, an applicant  may  be
required  to  furnish  certified  statements  made  by  the  applicant's
architect or engineer or both.
(c) Compliance. The application shall also state  that  the  applicant
agrees  to  comply  with and be subject to the rules issued from time to
time by the department to secure compliance with  all  applicable  city,
state  and  federal  laws  or  which  implement  mayoral  directives and
executive orders designed to ensure  equal  employment  opportunity.  If
required  by  local  law  or  rule  as described in section four hundred
eighty-nine-kkkkkk of this title, such application shall also state that
the applicant agrees to comply with the program established  thereby  to
ensure  meaningful  participation  of  minority and women-owned business
enterprises in  construction  work  for  which  the  applicant  receives
(d)  Affidavit  of  no  violations. No benefits pursuant to this title
shall be granted for any construction work unless  the  applicant  shall
file with the application, the affidavit required under paragraph (c) of
subdivision  five  of  section  four  hundred eighty-nine-cccccc of this
(e) Electronic filing of application. The commissioner may,  by  rule,
require  any  application  for benefits under this title to be submitted
electronically  in  such  form  and  manner  as  the  commissioner   may
determine. For good cause, the commissioner may waive any rule requiring
electronic  filing  and may permit an application to be filed in another
manner.
2.  Fees.  The  department  may  provide  by   rule   for   reasonable
administering this benefit program.
3. (a) No benefits  pursuant  to  this  title  shall  be  granted  for
April first, two thousand twenty-five.
(b) If no building permit was required, then no benefits  pursuant  to
this  title  shall  be  granted  for construction work that is commenced
after April first, two thousand twenty-five.
Reporting  requirement.  1.  Continuing  use.  For the
duration of the benefit period, the recipient  of  benefits  shall  file
biennially  with  the  department,  on or before the appropriate taxable
status date, a statement of the continuing use of such property and  any
changes in use that have occurred, provided, however, that any recipient
of  benefits  receiving  benefits for property defined as a peaking unit
shall file such statement  biannually.  Such  filings  shall  include  a
statement  that  the  recipient  has  not  been  found  by  a  competent
authority, agency or court to have violated state,  city,  or  municipal
business  regulations or ordinances related to payment of taxes, payment
of wages, or fraudulent representation to  governmental  entities.  This
statement  shall be in a form determined by the department and may be in
any format the department determines, in its discretion, is appropriate,
including electronic format. The  department  shall  have  authority  to
terminate  such  benefits  upon  failure  of  a  recipient  to file such
statement by the appropriate taxable status date. The  burden  of  proof
shall  be  on  the  recipient  to  establish  continuing eligibility for
benefits and the department shall have the  authority  to  require  that
statements filed under this subdivision be certified.
2.  Conversion of construction. A recipient shall file an amendment to
the latest statement of continuing use prior to:
(a) converting square footage within property that is the  subject  of
benefits for industrial construction work from use for the manufacturing
activities  described  in  such  statement  of continuing use where such
conversion would result in less than sixty-five  percent  of  total  net
square  footage  being  used  or  held  out  for  use  for manufacturing
activities; or
(b) converting any portion of property that is the subject of benefits
for industrial construction work for use for any restricted activity  or
as residential property.
(c) For all other use conversions, applicants shall immediately notify
the  department  of a change in use, in a manner that the department may
3. Minimum required expenditure. No later than sixty  days  after  the
minimum  required  expenditure  must  be  made  under subdivision one of
section four hundred eighty-nine-cccccc of  this  title,  the  applicant
shall  submit to the department a certified statement that the applicant
has made the minimum required expenditure as required by this title.
4. Business operation data. A recipient shall biennially file a report
with the department, on or before the appropriate taxable  status  date,
regarding  certain  business  operation data relating to the recipient's
economic impact and outcomes for the duration  of  the  benefit  period,
provided,  however,  that any recipient of benefits for property defined
as a peaking unit shall file  such  statement  biannually.  Such  report
shall  contain  information including, but not limited to, tenancy data,
information regarding employment creation  and  job  retention  and  any
other information deemed relevant by the department.
Conversion of property. 1. Conversion from commercial to
industrial   use.  Where  a  property  has  been  granted  benefits  for
commercial or renovation construction work, but such property is used as
industrial property before the benefits period  expires,  such  property
shall   continue  to  receive  benefits  for  commercial  or  renovation
construction work.
2. Conversion from industrial use to commercial use. Where a  property
has  been  granted benefits for industrial construction work, and where,
before the benefit period expires, less than seventy-five percent of the
total net square footage is used or held out for use  for  manufacturing
activities,  no  further benefits for industrial construction work shall
be provided except as provided in this subdivision. Taxes, together with
interest, shall become due and owing after such  date  of  the  use  for
purposes other than industrial, except as provided in this subdivision.
(a)  Any  applicant  whose  property  has been granted a tax abatement
under  this  title  for  industrial  construction  work  in  a   special
commercial  abatement  area  who  would  have  been  eligible to receive
benefits for commercial construction work at  the  time  such  applicant
applied  for  benefits  shall  continue  to  receive  an  abatement  for
industrial construction work.
(b) Any applicant whose property has been granted benefits under  this
title   for  industrial  construction  work  other  than  in  a  special
commercial abatement area  who  would  have  been  eligible  to  receive
benefits  for  commercial  construction  work at the time such applicant
applied for benefits shall, commencing with the date  of  conversion  to
commercial  property  and continuing until the expiration of the benefit
period for commercial construction work,  receive  any  abatement  which
such  applicant  would  have  received  in  the  corresponding  tax year
pursuant to the benefits granted for commercial construction work.
(c) Any applicant whose property has been granted benefits under  this
title  for industrial construction work in any area of the city on whose
property at least sixty-five percent of the net square footage continues
to be used or held  out  for  use  for  manufacturing  activities  after
conversion  to commercial property, shall not be required to pay the pro
rata share of tax for which an abatement was claimed during the tax year
in which such conversion occurred.
(d)  Where  the  property  is  receiving  the  additional   industrial
abatement pursuant to paragraph (e) of subdivision three of section four
hundred  eighty-nine-bbbbbb  of  this  title, such additional industrial
abatement  shall  cease  from  the  date  of  conversion  to  commercial
3. Conversion to restricted use. Any applicant whose property has been
granted  benefits  for commercial, industrial or renovation construction
work, and who uses such property for any restricted  activity  prior  to
the  expiration  of  the  benefit period, shall cease to be eligible for
further abatement as of the date such property was first  used  for  any
restricted  activity.  Such  recipient of benefits that cease under this
subdivision shall pay with interest any taxes for which an abatement was
claimed after such date, including the pro rata share of tax  for  which
any  abatement  was  claimed  during  the  tax  year  in  which such use
4. Conversion to residential use. (a) Any applicant whose property has
been  granted  benefits  for  commercial,   industrial   or   renovation
construction  work  and who, before the benefit period expires, uses the
property or a portion of the property  as  residential  property,  shall
cease to be eligible for further abatement for commercial, industrial or
renovation construction work as of the date such property was first used
as residential property, as follows:
(i)  if  twenty  percent or more of the rentable square footage of the
property is used as residential property, then the entire building shall
cease to be eligible for further abatement;
(ii) if less than twenty percent of the rentable square footage of the
property  is  used  as  residential  property, then that portion of such
property used as residential property shall cease  to  be  eligible  for
further abatement;
(iii)  notwithstanding subparagraph (ii) of this paragraph, where less
than five percent of a property's rentable square  footage  is  used  as
residential  property,  that  use will be considered de minimus and will
not be a basis for benefits to cease under this subdivision; and
(iv) such recipient of benefits  that  cease  under  this  subdivision
shall  pay,  with interest, any taxes for which an abatement was claimed
after the conversion of the property as described in  this  subdivision,
including the pro rata share of tax for which such abatement was claimed
during  the  tax  year  in  which such use occurred. The abatement shall
continue for the commercial, industrial or renovation construction  work
for the portion of the property that continues to be used for commercial
(b)  For  purposes  of  paragraph  (a) of this subdivision, property
means the real property contained by an individual tax lot.
(c)  Notwithstanding  paragraph  (b)  of  this  subdivision,  where  a
same  condominium,  then  for  purposes  of  this  subdivision, the five