dliu1/legal-llama-raw-text huggingface dataset:
assessors shall certify to the collecting officer the amount of taxes to
be exempted.
(f)  Affordability  requirement.  During  the  extended  affordability
period, an extended affordability property must comply with the extended
affordability  requirement and the restrictive declaration. The extended
affordability property shall also comply with  all  provisions  of  this
paragraph during the extended affordability period and with subparagraph
(i)  of  this paragraph both during and after the extended affordability
period to the extent provided in such subparagraph.
(i)  Notwithstanding  the  provisions  of  any  local  law   for   the
stabilization  of  rents  or  the  emergency  tenant  protection  act of
nineteen seventy-four, all  affordable  housing  units  in  an  extended
affordability  property  shall  be  fully  subject to control under such
local law or such act during the extended affordability period, provided
that tenants holding a lease and in occupancy of such affordable housing
units in an extended affordability property at  the  expiration  of  the
extended  affordability  period  shall  have the right to remain as rent
stabilized tenants for the duration of their occupancy. Upon any vacancy
of an affordable housing unit after the extended  affordability  period,
such  affordable  housing  unit  shall  remain  fully  subject  to  rent
stabilization unless the owner is entitled  to  remove  such  affordable
housing  unit from rent stabilization upon such vacancy by reason of the
monthly rent exceeding any limit established thereunder.
(ii)  All  rent  stabilization  registrations  required  to  be  filed
pursuant   to  subparagraph  (i)  of  this  paragraph  shall  contain  a
complying   with   the  extended  affordability  requirement  as  421-a
affordable housing units  and  shall  contain  an  explanation  of  the
requirements that apply to all such affordable housing units.
(iii)  Failure  to  comply  with the provisions of this paragraph that
require the maintenance, rent stabilization and occupancy of  affordable
housing  units  in  an  extended  affordability property shall result in
revocation  of  the  extended   benefit   for   the   period   of   such
non-compliance.
(iv)  Nothing in this subdivision shall: (A) prohibit the occupancy of
pursuant  to  this subdivision; or (B) prohibit the owner of an extended
affordability property from requiring, upon initial rental or  upon  any
rental following a vacancy, the occupancy of any affordable housing unit
by such lower income individuals or families.
(v)  Upon  each  vacancy, an affordable housing unit shall promptly be
offered for rental by individuals or  families  whose  income  does  not
their  primary  residence.  An affordable housing unit shall not be: (A)
rented to a corporation, partnership or other entity; or  (B)  held  off
(vi)  An  affordable  housing unit shall not be rented on a temporary,
(vii) An affordable housing unit shall not be converted to cooperative
(viii) The agency may establish  by  rule  such  requirements  as  the
agency  deems  necessary  or  appropriate  for:  (A)  the  marketing  of
affordable  housing  units;  and  (B)  monitoring  compliance  with  the
provisions  of  this  paragraph. Such requirements may include, but need
not be limited to, retaining a monitor approved by the agency  and  paid
for by the owner.
(g)   Building  service  employees.  (i)  For  the  purposes  of  this
paragraph, applicant shall mean an applicant  for  extended  benefits,
any  successor  to  such  applicant, or any employer of building service
employees for such applicant, including, but not limited to, a  property
management company or contractor.
(ii)  All  building service employees employed by the applicant at the
extended affordability property shall receive the applicable  prevailing
wage for the entire extended affordability period.
provisions of this paragraph. In enforcing such provisions,  the  fiscal
(A)  to  investigate or cause an investigation to be made to determine
(B)  to  institute  and conduct inspections at the site of the work or
(C) to examine the books, documents  and  records  pertaining  to  the
administer oaths and examine witnesses; the enforcement  of  a  subpoena
(E)  to  make  a  classification  by  craft,  trade or other generally
(F) to require the applicant to file with the fiscal officer a  record
of  the  wages  actually  paid by such applicant to the building service
(G) to delegate any of the foregoing powers to his or  her  deputy  or
(H)  to promulgate rules as he or she shall consider necessary for the
proper execution of the duties, responsibilities  and  powers  conferred
(iv)  If  the  fiscal  officer  finds that the applicant has failed to
comply with the provisions of this paragraph, he or  she  shall  present
(A)  an  extended  affordability  property containing less than thirty
dwelling units; or
(B) an extended affordability property in which all  of  the  dwelling
units  are  affordable  housing units and not less than fifty percent of
such affordable  housing  units,  upon  initial  rental  and  upon  each
period, are affordable to and restricted to occupancy by individuals  or
families  whose household income does not exceed one hundred twenty-five
(h) Concurrent exemptions or  abatements.  An  extended  affordability
property  receiving  an extended benefit shall not receive any exemption
from or abatement of real property taxation under any other law.
(i)  Voluntary  renunciation  or  termination.   Notwithstanding   the
owner shall not be entitled to  voluntarily  renounce  or  terminate  an
extended  benefit  unless  the  agency  authorizes  such renunciation or
termination in connection with the commencement of a new  tax  exemption
pursuant  to  either  the  private  housing  finance law or section four
hundred twenty-c of this title.
(j) Termination or revocation. The agency may terminate or revoke  the
extended  benefit  for  noncompliance  with  this  subdivision.  If  the
extended benefit is terminated or revoked for  noncompliance  with  this
subdivision, all of the affordable housing units shall remain subject to
the  provisions  of  any local law for the stabilization of rents or the
emergency tenant protection act of nineteen seventy-four and  all  other
requirements  of  this subdivision for the entire extended affordability
period and any additional period expressly provided in this subdivision,
as if the extended benefit had not been terminated or revoked.
(k) Powers cumulative. The enforcement provisions of this  subdivision
shall  not  be  exclusive,  and  are  in  addition  to any other rights,
remedies, or enforcement powers set forth in any other law or  available
(l)  Multiple tax lots. If an extended affordability property contains
multiple tax lots, an application may be submitted with respect  to  one
or  more of such tax lots. The agency shall determine eligibility for an
extended benefit based upon the tax lots included in such application.
(m) Applications. (i) The application with  respect  to  any  extended
affordability  property  shall  include  a  certification  that: (A) the
restrictive  declaration  has  been  recorded   against   the   extended
affordability  property;  and (B) the extended affordability property is
in compliance with such restrictive declaration and this subdivision.
(ii) The  application  with  respect  to  any  extended  affordability
property  shall  be filed with the agency on or before the later of: (A)
December thirty-first, two thousand  sixteen;  or  (B)  eighteen  months
after the expiration date.
(iii)  Notwithstanding the provisions of any general, special or local
(iv) The agency may rely on certification by an architect or  engineer
submitted   by  an  applicant  in  connection  with  the  filing  of  an
application. A false certification by such architect or  engineer  shall
be  deemed  to be professional misconduct pursuant to section sixty-five
hundred nine of the education law. Any licensee  found  guilty  of  such
section  sixty-five  hundred  eleven  of  the  education  law, and shall
(n) Filing fee. The agency may require a filing fee of three  thousand
dollars per dwelling unit in connection with any application.
(o) Rules. The agency may promulgate rules to carry out the provisions
of this subdivision.
(p)  Authority  of  city  to  enact  local  law.  Except  as otherwise
specified in this subdivision, a  city  to  which  this  subdivision  is
applicable  may  enact  a  local law to restrict, limit or condition the
eligibility for or the scope or  amount  of  extended  benefits  in  any
manner,  provided  that  such  local law may not grant extended benefits
beyond those provided in this subdivision and provided further that such
local law shall not take  effect  sooner  than  one  year  after  it  is
enacted.   The  provisions  of  sections  11-245  and  11-245.1  of  the
administrative code of the city of New York or of any other local law of
the city of New York that were enacted on or before the  effective  date
of  the  chapter  of  the  laws  of two thousand fifteen that added this
paragraph shall not restrict, limit or condition the eligibility for  or
the scope or amount of extended benefits pursuant to this subdivision.
Exemption  of certain private dwellings, multiple dwellings
and improvements from local taxation; certain cases.  1.  (a)  Within  a
city having a population of one million or more, private dwellings (land
and  improvements)  to  be  occupied  as a residence for the first time,
whether newly constructed  or  resulting  from  the  conversion  of  any
building  or  structure  to  a  private  dwelling,  and existing private
dwellings previously occupied, reconstructed or improved to  the  extent
of  at  least  forty  percent  of  their  assessed valuation without the
improvement, shall be exempt from all local and municipal  taxes,  other
than  assessments  for  local improvements, during the tax year or years
next following the taxable status date or dates after  commencement  and
before completion of construction, reconstruction or conversion thereof,
but  for no more than two years after commencement of such construction,
reconstruction or conversion, and shall be exempt from  such  local  and
municipal  taxes  after  the earlier of completion of such construction,
reconstruction or conversion or the end of  such  two  year  period,  as
follows:  two  years  of  exemption from all such taxes; followed by one
year of exemption from seventy-five percent of such taxes;  followed  by
one year of exemption from sixty-two and one-half percent of such taxes;
followed  by  one  year  of  exemption from fifty percent of such taxes;
followed by one year of exemption from thirty-seven and one-half percent
of such taxes; followed  by  one  year  of  exemption  from  twenty-five
percent of such taxes; and followed by one year of exemption from twelve
and  one-half  percent  of  such  taxes.  Notwithstanding  the foregoing
provisions of this paragraph:  (i) exemption from  local  and  municipal
taxes  under this section shall not be available to property exempt from
such taxes under any other law; (ii) the tax lot (land and improvements)
upon  which  the  private  dwelling  is  constructed,  reconstructed  or
converted  shall at all times be subject to local and municipal taxes in
an amount not less than the amount of local  and  municipal  taxes  that
would  be  payable  thereon  based  upon  the  lesser  of  the  assessed
valuation, during the tax year immediately preceding  the  tax  year  in
which  such  construction,  reconstruction or conversion commenced or in
the case of  new  construction,  the  assessed  valuation  of  the  land
appearing  on  the assessment roll in the first year after completion of
construction; and (iii) in the event that a  private  dwelling,  whether
owner  occupied  or  not,  is  fully  demolished and removed on or after
September first, two thousand four, the tax lot (land and  improvements)
upon  which  such private dwelling was located shall not be eligible for
exemption from local and municipal taxes under this section for a period
of three years commencing upon the date of issuance  of  the  demolition
and removal permit for such private dwelling.
(b) Within a city having a population of one million or more, multiple
dwellings (land and improvements) containing not more than four dwelling
units  to  be  occupied as a residence for the first time, whether newly
constructed  or  resulting  from  the  conversion  of  any  building  or
structure  to  a  multiple  dwelling,  and  existing  multiple dwellings
containing not  more  than  four  dwelling  units  previously  occupied,
reconstructed  or  improved  to  the extent of at least forty percent of
their assessed valuation without the improvement, shall be  exempt  from
all  local  and  municipal  taxes,  other  than  assessments  for  local
improvements, during the tax year or years next  following  the  taxable
status  date  or  dates  after  commencement  and  before  completion of
construction, reconstruction or conversion thereof, but for no more than
two years after commencement of  such  construction,  reconstruction  or
conversion,  and  shall  be  exempt  from such local and municipal taxes
after the earlier of completion of such construction, reconstruction  or
conversion  or the end of such two year period, as follows: two years of
exemption from all such taxes; followed by one year  of  exemption  from
seventy-five  percent  of  such taxes; followed by one year of exemption
from sixty-two and one-half percent of such taxes; followed by one  year
of  exemption  from fifty percent of such taxes; followed by one year of
exemption from thirty-seven and one-half  percent  of  such  taxes;  and
followed  by  one  year  of  exemption  from twenty-five percent of such
taxes; and followed by one year of exemption from  twelve  and  one-half
percent  of such taxes. Notwithstanding the foregoing provisions of this
paragraph: (i) exemption from  local  and  municipal  taxes  under  this
section  shall not be available to property exempt from such taxes under
any other law; (ii) the tax lot (land and improvements) upon  which  the
multiple  dwelling  is  constructed, reconstructed or converted shall at
all times be subject to local and municipal taxes in an amount not  less
than  the  amount  of  local  and  municipal taxes that would be payable
thereon based upon the lesser of the assessed valuation, during the  tax
year  immediately  preceding  the  tax  year in which such construction,
reconstruction  or  conversion  commenced  or  in  the   case   of   new
construction,  the  assessed  valuation  of  the  land  appearing on the
assessment roll in the first  year  after  completion  of  construction;
(iii)  multiple  dwellings (land and improvements) shall not be eligible
for exemption from local and municipal taxes under this  section  unless
such  multiple  dwellings  are  developed  in  a governmentally assisted
project, as defined in rules promulgated by the  local  housing  agency;
and  (iv)  such  multiple  dwellings  are  constructed, reconstructed or
converted on real property that has been (A)  acquired  by  the  federal
government  as  the result of the foreclosure of a mortgage loan insured
by the federal government and (B) conveyed by the federal government  to
an  owner  approved  by  the  local  housing  agency  for the purpose of
rehabilitation in accordance with an agreement between the owner of  the
real property and the federal government.
2.  (a) For purposes of this section: private dwelling shall mean an
owner occupied building or structure, with the land on which the same is
constructed,  intended  for residential use and occupancy by one or more
families living  independently  of  each  other  with  separate  cooking
facilities,  which  is not a multiple dwelling within the meaning of the
multiple  dwelling  law,  and  the   construction,   reconstruction   or
conversion  of which (i) is commenced after July first, nineteen hundred
seventy-eight and before July first, nineteen hundred eighty-two and  is
completed  no later than April first, nineteen hundred eighty-four; (ii)
is commenced on or after July first,  nineteen  hundred  eighty-two  and
before July first, nineteen hundred eighty-six and is completed no later
than July first, nineteen hundred eighty-eight; (iii) is commenced on or
after  July  first,  nineteen  hundred eighty-six and before July first,
nineteen hundred ninety and is  completed  no  later  than  July  first,
nineteen  hundred  ninety-two; (iv) is commenced on or after July first,
nineteen  hundred  ninety  and  before  July  first,  nineteen   hundred
ninety-four  and is completed no later than July first, nineteen hundred
ninety-six; (v) is commenced on or after July  first,  nineteen  hundred
ninety-four  and before July first, nineteen hundred ninety-eight and is
completed no later than July first, two thousand; (vi) is  commenced  on
or  after  July  first,  nineteen  hundred  ninety-eight and before July
first, two thousand two and is completed no later than July  first,  two
thousand  four;  or  (vii)  is  commenced  on  or  after July first, two
thousand two and before July first, two thousand six and is completed no
later than July first, two thousand eleven.
(b) For purposes of this section: multiple dwelling  shall  mean  an
constructed,  which is a multiple dwelling within the meaning of section
four of the multiple dwelling law, and the construction,  reconstruction
or conversion of which is commenced on or after July first, two thousand
two  and  before  July first, two thousand six and is completed no later
than July first, two thousand eight.
(c)  Construction  or  reconstruction  of, or conversion to, a private
dwelling or multiple dwelling shall be deemed to have commenced when the
agency or department of the city having jurisdiction has issued a permit
for construction  work  and  such  work  has  begun  in  good  faith  in
accordance  with such permit; construction, reconstruction or conversion
shall be deemed to have been completed when the agency or department  of
the  city  having  jurisdiction  has  issued  a  temporary  or permanent
certificate of occupancy under which occupancy of the  private  dwelling
or  multiple  dwelling  for  residential  use  may lawfully begin or the
reconstruction has been finally accepted and approved.
(d) For the purposes of this section:  local  housing  agency  shall
have  the  same  meaning as the term agency under section five hundred
two of the general municipal law, except that the term  shall  mean  the
department  of  housing  preservation and development if there is such a
department in such city.
(e) Upon issuance of a violation by an agency, department or bureau of
the city of New York for an illegal occupancy,  the  finance  department
shall revoke the tax exemption thereunder. The owner shall pay the city,
with  interest,  the  amount  of  taxes  from  which such owner had been
exempted. Such amount, if  unpaid,  shall  become  a  lien  against  the
3.  (a)  Applications  for exemption under this section shall be filed
with the assessors between February first and  March  fifteenth  of  the
calendar  year  and,  based  on  the  certification of the local housing
agency pursuant to this section, the  assessors  shall  certify  to  the
collecting  officer  the  amount  of  exemption from local and municipal
taxes. No such application shall be accepted  by  the  assessors  unless
accompanied  by  a  certificate  of  the local housing agency certifying
eligibility for exemption pursuant to this section.
(b) The local housing agency may promulgate rules and  regulations  to
carry  out  the  provisions of this section and may require payment of a
reasonable filing fee, and in the case of  an  application  involving  a
dwelling  which  has  been reconstructed or improved a fee not to exceed
ten dollars for the certification of such  local  housing  agency  under
this subdivision.
(c) At any time after two years of exemption from taxation pursuant to
this  section, the local housing agency may certify to the assessors and
the collecting officer that a private dwelling or multiple  dwelling  is
not  being  used  for  residential  purposes and upon the filing of such
certification with the assessors and the collecting  officer,  exemption
from taxation under this section shall terminate.
Exemption  of  certain  new multiple dwellings from local
taxation.  1.  The provisions of this section shall apply to each  town,
village  or  city  with  a population of less than one million which has
declared an emergency in accordance with the provisions of the emergency
tenant protection act  of  nineteen  seventy-four  and  which  adopts  a
resolution  making  the  provisions  of  this section applicable to such
town, village or city.  The owner of housing accommodations in  a  newly
constructed  building,  which would be subject to the provisions of such
act except for the fact that the building  was  completed  on  or  after
January first, nineteen hundred seventy-four, may file a declaration, in
a form suitable for recording, with the rent guidelines board subjecting
such housing accommodations to the provisions of said act.
2.    Such  new  residential  buildings shall be exempt from all taxes
imposed by a municipal corporation including those imposed by  a  school
district,   other   than  assessments  for  local  improvements,  during
construction and so long as used for residence purposes for a period not
to exceed ten years in the  aggregate  after  the  taxable  status  date
immediately following the completion thereof, consisting of two years of
full exemption followed by two years of exemption from eighty percent of
such  taxation, followed by two years of exemption from sixty percent of
such taxation, followed by two years of exemption from forty percent  of
such taxation, followed by two years of exemption from twenty percent of
such  taxation; provided that taxes shall be paid during any such period
at least in  the  amount  of  the  taxes  paid  on  such  land  and  any
improvements  thereon  during the tax year preceding the commencement of
such construction and that exemption from taxes shall not be availed  of
concurrently  under  any other law.   To be eligible for exemption under
this section such construction shall take place on vacant, predominantly
vacant or under-utilized land, or on land improved with a non-conforming
use.   The initial legal regulated rents  to  be  charged  upon  initial
occupancy after construction aided by exemption under this section shall
be  at  least  fifteen  percent  less  than  the  rents  prevailing  for
comparable newly constructed residential units in the same area  or  any
comparable  area;  and  notwithstanding  the provisions of the emergency
tenant protection act of nineteen seventy-four, the rents shall be fully
subject to regulation under such act for a period of ten  years  or  for
the  period  such  act  is  in  effect  in the municipality in which the
building is situate, whichever is shorter, at the  expiration  of  which
such  rent  shall  be  deregulated,  unless  immediately  prior  to such
expiration such rents would have been regulated by the provisions of any
law other than pursuant to this section, in which event such rents shall
continue subject to such regulation to the same extent and in  the  same
manner  as  if  this  section had never applied thereto.  Any additional
taxes levied against the building as a result of the  phase-out  of  the
exemption  provided  by  this section may be charged by the owner to the
tenants on an equitable basis without seeking the approval of the  local
rent  guidelines board.   For the purposes of this section, construction
shall be deemed commenced when excavation has begun in good faith on the
3.  Application forms for exemption under this section shall be  filed
with the assessor between February first and March fifteenth, and, based
on  the  certification of the local rent guidelines board, the assessors
shall certify to the collecting  officer  the  amount  of  taxes  to  be
abated.    No such application shall be accepted by the assessors unless