dliu1/legal-llama-raw-text huggingface dataset:
percent and twenty percent of  the  rentable  square  footage  shall  be
determined based on the aggregate usage of all such properties.
5.  Conversion  to  retail  use. (a) Where a property has been granted
benefits for industrial  or  commercial  construction  work  in  special
commercial  abatement areas on buildings where not more than ten percent
of the building or structure is used  for  retail  purposes  and  where,
before  the benefit period expires, the property or a portion thereof is
converted so that ten percent or more of the building  or  structure  is
used for retail purposes, the department shall recalculate the abatement
upon conversion as provided in subdivision six of this section.
(b)  Where  a  property  has  been  granted  benefits  for  renovation
construction work in renovation areas  and  where,  before  the  benefit
period  expires,  the property or a portion of the property is converted
so that more than five percent of the building or structure is used  for
retail  purposes,  the  department  shall recalculate the abatement upon
conversion as provided in subdivision six of this section.
5-a. Conversion of use by peaking units. Any applicant whose  property
has  been  granted benefits under this title for industrial construction
work as a peaking unit and who converts such property in any tax year to
a use that no longer qualifies it as a peaking unit, or  who  uses  such
property in a manner inconsistent with the definition of a peaking unit,
shall be ineligible for abatement benefits during any such tax year. Any
such  recipient  of  benefits shall pay with interest taxes for which an
abatement was claimed during any portion of such tax year.
6. Recalculation of abatement upon conversion. If, during the  benefit
period,  a  recipient  converts  square  footage  within any building or
structure, the department may recalculate the benefit  granted  pursuant
to  this  title  to  reflect  the  benefit  for which the current use is
eligible under this title and rules  that  may  be  promulgated  by  the
7. The burden shall at all times be on the recipient to demonstrate by
clear  and  convincing  evidence that property subject to benefits under
this title is used as stated in the preliminary and  final  applications
for benefits filed by the recipient with the department.
designation   of   special  commercial  abatement  areas;  excluded  and
renovation areas. 1. Commission members. Any city enacting a  local  law
pursuant  to section four hundred eighty-nine-bbbbbb of this title shall
consist  of  a deputy mayor designated by the mayor, the commissioner of
finance, the chair of the city  planning  commission,  the  director  of
management  and  budget, the borough presidents, the speaker of the city
council and a public member appointed by  the  mayor  to  serve  at  the
mayor's  pleasure.  Each  member except the public member shall have the
power to designate an alternate to represent him or  her  at  commission
meetings to exercise all the rights and powers of such member, including
the  right to vote, provided that such designation be made in writing to
the chair of the commission. The deputy mayor designated  by  the  mayor
shall  serve  as  commission  chair.  Each  borough  president  shall be
entitled to vote only on the designation of  areas  within  his  or  her
borough.  Commission  members who shall be officers or employees of such
city shall serve  without  compensation  but  shall  be  reimbursed  for
expenses  necessarily  incurred  in the performance of their duties. Any
other commission member shall receive as exclusive compensation for  his
or  her  services  one  hundred  dollars per diem, or another reasonable
amount as determined by  the  deputy  mayor  designated  by  the  mayor,
provided,  however,  that the total compensation paid to any such member
shall not exceed twelve  hundred  dollars  for  any  calendar  year,  or
another  reasonable  amount determined by the deputy mayor designated by
the mayor. A majority of members of such commission entitled to vote  on
a  matter  shall  constitute a quorum for such issue. Decisions shall be
made by majority vote of those present entitled to  vote  on  a  matter.
2.  Designation  of  special  commercial  abatement  areas.  (a)   The
commission  shall  meet in two thousand nine or two thousand fifteen and
at least once every five years thereafter to determine the boundaries of
special commercial abatement areas  which  it  is  authorized,  but  not
required, to designate pursuant to this section. The areas designated by
the  commission  established  pursuant to title two-D of this article in
effect as of June thirtieth, two thousand eight shall remain  in  effect
until  the  first  taxable  status date after the local legislative body
approves a new designation pursuant to paragraph (d) of this subdivision
or, if the local legislative body does not  approve  a  new  designation
before  January  first,  two  thousand  sixteen,  then,  for purposes of
applications for special commercial abatement area benefits,  the  areas
designated by the commission established pursuant to title two-D of this
article  in effect as of June thirtieth, two thousand eight shall remain
in effect until December thirty-first, two thousand fifteen.
(b) In years  when  special  commercial  abatement  areas  are  to  be
designated,  no  later  than October first, the commission shall provide
public notice of such designation by publishing a notice at  least  once
in  a  newspaper  of  general  circulation  setting  forth  the proposed
boundaries.  Notice  may  also  be  provided  electronically  or  in  an
electronic  medium,  such  as  a  website,  in  a  manner the commission
determines to be appropriate. Notice must be provided not  earlier  than
five  nor  later  than  fifteen days before the date of the commission's
public hearing to hear all persons interested in the designation of  the
areas.  A copy of the notice shall be forwarded to the local legislative
body and each community board of the city.
(c)  The  commission shall make such designation, and notify the local
legislative body of such designation, not later than November  first  of
each year when special commercial abatement areas are to be designated.
designation shall take effect on the first taxable status date after the
local legislative body approves such designation  and  shall  remain  in
effect  until  the first taxable status date after the local legislative
body approves such new designation.
(e) In the city of New York, the commission  may  designate  any  area
borough  of  Manhattan,  to be a special commercial abatement area if it
determines that  market  conditions  in  the  area  are  such  that  the
availability  of  a  special abatement is required in order to encourage
commercial construction work in such area. In making such determination,
the commission shall consider, among other  factors,  the  existence  in
such  area  of  a  special need for commercial and job development, high
unemployment, economic distress or unusually large  numbers  of  vacant,
underutilized,   unsuitable   or   substandard   structures,   or  other
substandard, unsanitary, deteriorated or deteriorating conditions,  with
(f)  If  the commission fails to meet in two thousand fifteen, all new
applications for special commercial abatement area  benefits  postmarked
after  December  thirty-first,  two  thousand  fifteen  shall  be deemed
applications for regular area benefits.
3. Renovation areas. In the city of New York, the following  areas  of
Manhattan shall be designated as renovation areas. Except as provided in
paragraph   (f)   of   subdivision   three   of   section  four  hundred
eighty-nine-bbbbbb of this  title,  new  commercial  construction  in  a
renovation area shall not be eligible for abatement benefits. Renovation
areas shall be limited to:
(a)  the  area in the borough of Manhattan bounded by Murray Street on
the north starting at the intersection of West Street and Murray Street;
running easterly along the center  line  of  Murray  Street;  connecting
through  City  Hall  Park  with  the center line of Frankfort Street and
running easterly along the center line of Frankfort and Dover Streets to
the intersection of Dover Street and  South  Street;  running  southerly
along  the center line of South Street to Peter Minuit Plaza; connecting
through Peter Minuit Plaza to  the  center  line  of  State  Street  and
running  northwesterly  along  the  center  line  of State Street to the
intersection of State Street and Battery Place; running  westerly  along
the  center  line  of Battery Place to the intersection of Battery Place
and West Street; and running northerly along the  center  line  of  West
Street to the intersection of West Street and Murray Street;
(b)  the  area  in  the  borough  of  Manhattan defined as the special
garment center district by chapter one of  article  XII  of  the  zoning
resolution of the city of New York; and
(c)  the  area in the borough of Manhattan south of the center line of
59th street,  other  than  the  areas  designated  renovation  areas  by
paragraphs (a) and (b) of this subdivision.
4.  Commercial  exclusion area. Except as provided in paragraph (f) of
subdivision three of section four  hundred  eighty-nine-bbbbbb  of  this
title,  any  area  in the borough of Manhattan lying south of the center
line of 96th Street, other than the areas designated renovation areas by
subdivision three of this section, shall be a commercial exclusion area.
Commercial  construction projects in the commercial exclusion area shall
not be eligible to receive tax abatements pursuant to this title.
5.  Eligible  industrial  construction  projects   may   receive   tax
abatements  pursuant  to  paragraphs (b) and (e) of subdivision three of
section four hundred eighty-nine-bbbbbb of this title in any area of the
city of New York.
Administration  of the benefit program. The department
shall have the following additional functions, powers and duties:
1. To require that any documents submitted in support of or as part of
an application be certified;
2. To audit documents  submitted  by  an  applicant,  to  require  the
production  of  books, records and documents with respect to information
relating to any application made pursuant to, or whether  the  applicant
has complied with, the requirements of this title;
3.  To revoke or suspend benefits due to non-compliance with a request
made under this section;
4. To enter and inspect property to determine a property's use and  to
determine whether (a) any such property is being used for any restricted
use, or
(b)  any  property for which benefits have been granted for industrial
construction work is being used  as  commercial  property,  or  (c)  any
mixed-use property, or (d) all or part of the nonresidential portion  of
mixed-use property is being used as residential property;
5.  To  make  and promulgate a rule that increases up to fifty percent
the amount of the  minimum  required  expenditure  required  under  this
title,  if,  after  consultation  with  the  deputy  mayor  for economic
development and planning, the commissioner  determines  that  a  greater
minimum  required  expenditure  is  required  to  encourage  significant
industrial and commercial development; and
6. To make and promulgate any other rules to carry out the purposes of
this title.  Such  rules  shall  provide  that  for  construction  work,
recipients  of benefits and their contractors shall be equal opportunity
employers and may also provide that persons employed in the construction
work shall implement a training program for  economically  disadvantaged
persons  enrolled  or  eligible  to  be  enrolled  in  training programs
Code violations; suspension, termination or revocation
of benefits. 1. Abatement benefits shall  be  suspended,  terminated  or
applicable building,  fire,  or  air  pollution  control  codes  on  the
property  for  which  benefits  have been granted or any state, city, or
municipal business regulations or ordinances in a  manner  specified  by
local law or ordinance related to payment of taxes, payment of wages, or
fraudulent representation to governmental entities.
2. Abatement benefits shall be suspended, terminated or revoked if the
recipient  is found to have violated any provision of article fifteen of
the executive law by a competent authority, agency or court.
3. All taxes plus interest required to be paid retroactively  pursuant
to  this  title  shall  constitute  a  tax  lien  as  of  the date it is
determined  such  taxes  and  interest  are  owed.  Interest  shall   be
calculated  from  the  date  the  taxes  would have been due but for the
abatement claimed pursuant to this title at the interest rate imposed by
such city for non-payment of property tax.
Penalties  for  non-compliance,  false  statements and
omissions. Denial, reduction, suspension, termination or revocation. The
department may deny, reduce, suspend, terminate or revoke any  abatement
benefits where:
1.  A recipient fails to comply with the requirements of this title or
the related rules promulgated by the department; or
2. An application, certificate, report or other document delivered  by
an  applicant  or  recipient  hereunder  contains  a false or misleading
statement as to a material fact or omits  to  state  any  material  fact
necessary  to  make  the  statements  not  false  or misleading, and may
declare any applicant or recipient who makes such  false  or  misleading
statement  or  omission  ineligible  for  future tax abatements for this
property or another property; or
3. A recipient is found to have failed to cure any violation of state,
city, or municipal business regulations or ordinances related to payment
of taxes, payment of wages, or fraudulent representation to governmental
Participation  of  minority  and  women-owned business
women-owned  business  enterprises  in  construction  work  for which an
amended  from  time  to time, by local law, or by rule of the department
not inconsistent with any such local law.
Exemption  from  special  ad  valorem  levies  and  special
assessments.  Real property exempt from taxation pursuant to subdivision
two of section four hundred, subdivision one  of  section  four  hundred
four, subdivision one of section four hundred six, sections four hundred
eight,  four  hundred  ten, four hundred ten-a, four hundred ten-b, four
hundred eighteen, four hundred twenty-a,  four  hundred  twenty-b,  four
hundred  twenty-two, four hundred twenty-six, four hundred twenty-seven,
four hundred twenty-eight, four hundred thirty, four hundred thirty-two,
four  hundred  thirty-four,  four  hundred  thirty-six,   four   hundred
thirty-eight,  four  hundred fifty, four hundred fifty-two, four hundred
fifty-four,  four  hundred  fifty-six,  four  hundred  sixty-four,  four
hundred seventy-two, four hundred seventy-four, four hundred eighty-five
and subdivision ten of section four hundred eighty-seven of this chapter
shall  also  be  exempt  from  special  ad  valorem  levies  and special
assessments against real property located outside  cities  and  villages
for  a  special improvement or service or a special district improvement
or service and special ad valorem levies and special assessments imposed
by a county improvement district  or  district  corporation  except  (1)
those levied to pay for the costs, including interest and incidental and
preliminary  costs,  of  the  acquisition,  installation,  construction,
reconstruction  and  enlargement  of  or  additions  to  the   following
improvements,  including  original  equipment, furnishings, machinery or
apparatus, and the replacements thereof: water supply  and  distribution
systems;  sewer  systems  (either  sanitary or surface drainage or both,
including purification, treatment  or  disposal  plants  or  buildings);
waterways  and  drainage improvements; street, highway, road and parkway
improvements   (including   sidewalks,   curbs,    gutters,    drainage,
landscaping,  grading  or  improving  the  right of way) and (2) special
assessments  payable  in  installments  on  an  indebtedness   including
interest  contracted  prior to July first, nineteen hundred fifty-three,
pursuant to section two hundred forty-two of the town law or pursuant to
any other comparable provision of law.
Conservation easement agreement exemption; certain towns. 1.
Applicability. (a) In a town having a population of not less than eleven
thousand three hundred and not more than eleven thousand  four  hundred,
that  is  located  in a county having a population of not less then nine
hundred  fifty  thousand  and  not  more  than  nine  hundred  fifty-one
thousand,  based  upon  the  latest  decennial federal census, is hereby
authorized to adopt a local law to provide  that,  real  property  whose
interests   or  rights  have  been  acquired  for  the  purpose  of  the
preservation of an open space or an open area, as authorized in  section
two  hundred  forty-seven of the general municipal law, may be partially
exempt from local real property taxation, provided  that  the  owner  or
owners  of  such  real  property  enter  into  a  conservation  easement
agreement with  the  municipality  in  accordance  with  the  procedures
specified  in  subdivision  three  of  this  section.  A county having a
population of not less than nine hundred fifty  thousand  and  not  more
than  nine  hundred  fifty-one  thousand based upon the latest decennial
federal census may, by local law, and any school district, all  or  part
of  which  is  located  in  a  town having a population of not less than
eleven thousand three hundred and not more  than  eleven  thousand  four
hundred that is located in a county having a population of not less than
nine  hundred  fifty  thousand  and not more than nine hundred fifty-one
thousand, may, by resolution, exempt such property from its taxation  in
the same manner and to the same extent as such town has done.
(b)  A town having a population of not less than eleven thousand three
hundred and not more than eleven thousand four hundred that  is  located
in  a  county  having  a  population of not less than nine hundred fifty
thousand and not more than nine hundred fifty-one thousand,  based  upon
the  latest  decennial  federal census may, by a vote of the town board,
opt out of this exemption at any time.
2. Definitions. For the purpose of this section, the  following  terms
shall have the following meanings: open space or open area means any
space  or  area characterized by natural scenic beauty or whose existing
openness, natural condition or present state of use, if retained,  would
enhance  the present or potential value of abutting or surrounding urban
development or would maintain or enhance the conservation of natural  or
scenic   resources.  For  the  purposes  of  this  definition,  natural
resources shall include, but not  be  limited  to,  agricultural  lands
defined   as   open  lands  actually  used  in  bona  fide  agricultural
3. Procedures for obtaining a conservation easement agreement. (a) Any
owner or owners of land may submit a proposal to the  town  board  of  a
town  having a population of not less than eleven thousand three hundred
and not more than eleven thousand four hundred  that  is  located  in  a
county  having a population of not less than nine hundred fifty thousand
and not more than nine hundred fifty-one thousand, based upon the latest
decennial federal census, for the granting of interest or rights in real
property for the preservation of open  space  or  areas.  Such  proposal
shall be submitted in such a manner and form as may be prescribed by the
conservation board of such town.
(b)  Upon  receipt  of  such proposal, the town board shall convey the
proposal to the conservation board of such town. Such conservation board
shall investigate the area to determine if  the  proposal  would  be  of
benefit  to  the  people  of  the  town  and may negotiate the terms and
conditions of the offer. If the conservation board determines that it is
in the public interest to accept such proposal, it  shall  recommend  to
the  town  board  that  it  hold  a  public  hearing  for the purpose of
determining whether or not the town should accept such proposal.
(c) The town board shall,  within  thirty  days  of  receipt  of  such
advisory  opinion,  hold  a public hearing concerning such proposal at a
place within the town. At least ten days notice of the time and place of
such hearing shall be published in a paper  of  general  circulation  in
such  town,  and a written notice of such proposal shall be given to all
adjacent property owners and to any municipality  whose  boundaries  are
within five hundred feet of the boundaries of said proposed area, and to
the school district in which it is located.
(d)  The  town  board, after receiving the reports of the conservation
board of a town having a population of not  less  than  eleven  thousand
three  hundred  and  not  more than eleven thousand four hundred that is
located in a county having a population of not less  than  nine  hundred
fifty  thousand and not more than nine hundred fifty-one thousand, based
upon the latest decennial federal census, and after such public hearing,
may adopt the proposal or any modification thereof it deems  appropriate
or may reject it in its entirety.
(e)  If  such  proposal  is  adopted  by  the  town board, it shall be
executed by the owner or owners in written form and in a  form  suitable
for recording in the county clerk's office.
(f)  Such  agreement may not be canceled by either party. However, the
owner or owners thereof may petition the  town  board  for  cancellation
upon  good  cause  shown, and such cancellation may be granted only upon
payment of the penalties provided in this section.
4. Computation. (a) An exemption  granted  pursuant  to  this  section
shall  commence  as  of  the effective date of the conservation easement
agreement, and shall terminate upon the  expiration  or  termination  of
such conservation easement agreement.
(b)  The  following  table  shall  illustrate  the  computation of the
Commitment        Percentage of Exemption
15 to 29 years              50%
30 to 49 years              75%
50 to 75 years              85%
Perpetual                   90%
Such exemption shall be granted only upon application by  the  owner  or
owners  of  such real property on a form prescribed by the commissioner.
Such application shall be filed with the assessor  of  the  town  on  or
before the taxable status date of such town.
(c)  If  satisfied  that  the  applicant  is  entitled to an exemption
pursuant to this section, the assessor shall approve the application and
such real property shall thereafter be exempt from taxation and  special
ad  valorem  levies  as  provided  in  this  section commencing with the
assessment roll prepared on the basis of the taxable  status  date.  The
assessed  value  of any exemption granted pursuant to this section shall
be entered by the assessor on  the  assessment  roll  with  the  taxable
property, with the amount of the exemption shown in a separate column.
(d)  Whenever  a  conservation  easement encumbers only a portion of a
parcel, the assessor shall henceforth enter that portion of  the  parcel
encumbered  by  such  easement  as  a  separate parcel on all subsequent
5. Penalties for offenses. If there is a violation of  the  terms  and
conditions   of   the   conservation   easement  agreement  or  if  such
conservation easement agreement is  canceled  by  the  town  board  upon
petition, then the owner or owners of such property must pay to the town
the following amounts:
(a)  All taxes abated pursuant to the conservation easement agreement,
as limited by the remainder of this section, including,  if  applicable,
those  taxes  imposed  by  the  county,  town,  school districts and all
special improvement districts  and  other  taxing  units  to  which  the
property  is subject. Repayment of the aforementioned abated taxes shall
be equal to five times the taxes saved in the last  year  in  which  the
land  benefited  from  a conservation easement agreement exemption, plus
interest of six percent per year compounded annually for  each  year  in