dliu1/legal-llama-raw-text huggingface dataset:
pursuant to such lease. Tenant shall not  include  any  subtenant.  When
used  in  this title, tenant includes expansion tenant, new tenant
and renewal tenant.
28. Tenant's  percentage  share.  The  percentage  of  the  eligible
building's  aggregate  floor  area  allocated  to the eligible premises,
which shall be presumed to be such percentage as set forth in the  lease
for  the  eligible  premises;  provided that where the eligible premises
includes expansion premises, the tenant's percentage  share  shall  be
calculated  on  the  basis  of the percentage of the eligible building's
aggregate floor area allocated solely to the expansion premises.
Real  property  tax  abatement.  1.  Except  as provided in
subdivision one-a of this section, within a city having a population  of
one  million  or  more,  eligible buildings containing eligible premises
shall receive an abatement of real property  taxes  during  the  benefit
period as follows:
(a)  for  each  of  the  first  three years of the benefit period, the
abatement shall be equal to the product obtained by (i) multiplying  the
tenant's  percentage  share by the number of square feet in the eligible
building, as listed on the records of the department of finance and (ii)
multiplying the product obtained in subparagraph (i) of  this  paragraph
by the abatement base;
(b)  for the fourth year of the benefit period, the abatement shall be
equal to two-thirds of the abatement in the first year  of  the  benefit
period; and
(c)  for  the fifth year of the benefit period, the abatement shall be
equal to one-third of the abatement in the first  year  of  the  benefit
1-a.  Within  a  city  having  a  population  of  one million or more,
eligible buildings containing eligible premises occupied or  used  by  a
tenant  pursuant to a lease having a lease commencement date on or after
April first, nineteen hundred ninety-seven with an initial lease term of
less than five years, but not less than three years,  shall  receive  an
abatement of real property taxes during the benefit period as follows:
(a)  for  the first year of the benefit period, the abatement shall be
equal to the product obtained by (i) multiplying the tenant's percentage
share by the number of square feet in the eligible building,  as  listed
on  the  records  of  the department of finance and (ii) multiplying the
product obtained in subparagraph (i) of this paragraph by the  abatement
base;
(b)  for the second year of the benefit period, the abatement shall be
(c)  for  the third year of the benefit period, the abatement shall be
2.  If,  as  a  result of application to the tax commission or a court
order or action by the department  of  finance,  the  billable  assessed
value  is  reduced,  the  department  of  finance  shall recalculate the
abatement utilizing such reduced billable  assessed  value.  The  amount
equal to the difference between the abatement originally granted and the
abatement as so recalculated shall be deducted from any refund otherwise
payable  or  remission  otherwise  due  as a result of such reduction in
billable assessed value, and any balance of such amount remaining unpaid
constitute a tax lien on the eligible building as of the  date  of  such
notice  and,  if  not  paid  within  such thirty-day period, penalty and
interest at the rate applicable to delinquent  taxes  on  such  eligible
building  shall be charged and collected on such amount from the date of
such notice to the date of payment.
3. In no event shall the abatement for the eligible  premises  granted
pursuant  to  this  title  exceed  the  tax  liability  allocable to the
eligible premises.
4. Notwithstanding the  provisions  of  any  lease  for  occupancy  of
non-eligible  premises  in  an  eligible  building  or  for occupancy of
eligible premises for which no certificate of abatement has been  issued
pursuant to this title, a lessee of non-eligible premises or of eligible
premises  for which no certificate of abatement has been issued pursuant
to this title shall not be entitled to receive directly or indirectly  a
reduction  in  either  the  real  property  taxes or any rent (including
additional  rent)  payable  pursuant  to such lease where such reduction
would result from an abatement of real property taxes  granted  pursuant
to  this  title.  A landlord of an eligible building shall not allocate,
credit, assign or disburse any portion of an abatement granted  pursuant
to  this  title  to  a  lessee  of  non-eligible premises or of eligible
premises for which no certificate of abatement has been issued  pursuant
to  this  title.  A  landlord  shall  not be required to reduce the real
property taxes or  any  rent  (including  additional  rent)  payable  by
expansion  tenants,  new  tenants  and renewal tenants by an amount that
exceeds the full amount of the abatement granted pursuant to this title,
but a landlord shall be required to reduce the real  property  taxes  or
any  rent  (including additional rent) payable by expansion tenants, new
tenants and renewal tenants by an amount that, in the aggregate,  equals
the  full  amount  of the abatement granted pursuant to this title. Such
reduction shall be allocated in accordance with  the  abatement  granted
for the eligible premises occupied by each such tenant.
5.  (a)  A  tenant  who occupies or uses eligible premises for which a
certificate of abatement is issued pursuant to this title shall  not  be
eligible  to  receive  a  second  certificate  of abatement for the same
eligible premises. A tenant who occupies or uses eligible  premises  for
which  a  certificate  of abatement is issued pursuant to this title and
who, upon the expiration  of  the  lease  for  such  eligible  premises,
relocates  to  otherwise  eligible  premises,  shall  not be eligible to
receive a certificate of abatement for such otherwise eligible premises,
except to the extent that the square footage of such otherwise  eligible
premises  exceeds the square footage of all eligible premises previously
occupied or used by such tenant for which such tenant held a certificate
of abatement. If the square footage of such otherwise eligible  premises
exceeds  the  square  footage  of  all such eligible premises previously
occupied or used by such tenant and if there is any variation in the tax
liability per square foot of such otherwise eligible premises, then, for
purposes of determining which square footage in such otherwise  eligible
premises  is  entitled  to  an  abatement pursuant to this title, square
footage with the greatest tax liability per square foot,  in  an  amount
equal  to  the  square  footage of all such eligible premises previously
occupied or used by such tenant, shall first be excluded.
(b)  Notwithstanding  the  provisions  of  paragraph   (a)   of   this
subdivision,  a tenant who is eligible in accordance with the provisions
of this title, who occupies  or  uses  eligible  premises  for  which  a
certificate  of abatement is issued pursuant to this title and who, upon
the termination of the lease for such premises as a result of  a  taking
by  eminent  domain,  relocates to otherwise eligible premises, shall be
eligible to receive a second certificate of abatement for such  eligible
premises; provided, however, that such tenant shall have eighteen months
from  the  date that the lease has terminated, as a result of the taking
by eminent domain, or eighteen months from the effective  date  of  this
paragraph, whichever is later, to relocate to such eligible premises.
Eligibility  requirements. 1. No abatement shall be granted
pursuant to this title unless:
(a) the landlord enters into a lease for eligible premises with a  new
tenant or a renewal tenant and:
(1) the lease commencement date is within the eligibility period;
(2)  (i) if, by the sixtieth day following the rent commencement date,
such new or renewal tenant employs  one  hundred  twenty-five  or  fewer
employees  in  the  eligible  premises,  the initial lease term is for a
period of at least five years or, with respect to a lease commencing  on
or  after  April first, nineteen hundred ninety-seven, the initial lease
term is for a period of at  least  three  years;  or  (ii)  if,  by  the
sixtieth  day  following the rent commencement date, such new or renewal
tenant employs more  than  one  hundred  twenty-five  employees  in  the
eligible  premises,  the  initial lease term is for a period of at least
ten years; and
(3) (i) if the lease is with a new tenant required  to  sign  a  lease
with  an  initial  lease  term  of  at least five years, expenditures on
improvements to the eligible  premises  and  the  common  areas  of  the
eligible  building  are  in  an amount at least equal to ten dollars per
square foot, provided, however, that with respect to a lease  commencing
on  or  after  April  first,  nineteen  hundred ninety-seven, if, by the
sixtieth day following  the  rent  commencement  date,  the  new  tenant
employs  one  hundred  twenty-five  or  fewer  employees in the eligible
premises, expenditures on improvements to the eligible premises and  the
common areas of the eligible building are in an amount at least equal to
five  dollars per square foot; or (ii) if the lease is with a new tenant
required to sign a lease with an initial lease  term  of  at  least  ten
years,  expenditures  on  improvements  to the eligible premises and the
thirty-five dollars per square foot; or (iii) if the  lease  is  with  a
renewal  tenant,  expenditures  on improvements to the eligible premises
and the common areas of the eligible building are in an amount at  least
equal  to  ten  dollars  per  square  foot  for  any premises previously
occupied by such renewal tenant, provided, however, that with respect to
a  lease  commencing  on  or  after  April   first,   nineteen   hundred
ninety-seven,  if,  by  the sixtieth day following the rent commencement
date, the renewal  tenant  employs  one  hundred  twenty-five  or  fewer
employees  in  the eligible premises previously occupied by such renewal
tenant, expenditures on improvements to the eligible  premises  and  the
five  dollars  per  square  foot; and in an amount at least equal to the
amount specified in clause (i) or (ii) of this  subparagraph,  depending
upon  the  required  initial lease term, for any premises not previously
occupied by such renewal tenant; or
(b) the landlord enters into a lease  with  an  expansion  tenant  for
expansion premises and:
such expansion tenant employs one hundred twenty-five or fewer employees
in the expansion premises, the initial  lease  term  for  the  expansion
premises  is  for  a period of at least five years or, with respect to a
the initial lease term is for a period of at least three years; or  (ii)
if,  by  the  sixtieth  day  following  the rent commencement date, such
expansion tenant employs more than one hundred twenty-five employees  in
such  expansion  premises,  the  initial  lease  term  for the expansion
premises is for a period of at least ten years; and
(3) (i) if the lease is with an expansion tenant required  to  sign  a
lease with an initial lease term of at least five years, expenditures on
improvements  to  the  expansion  premises  and  the common areas of the
eligible building are in an amount at least equal  to  ten  dollars  per
square  foot, provided, however, that with respect to a lease commencing
on or after April first,  nineteen  hundred  ninety-seven,  if,  by  the
sixtieth  day following the rent commencement date, the expansion tenant
employs one hundred twenty-five or  fewer  employees  in  the  expansion
premises, expenditures on improvements to the expansion premises and the
five  dollars per square foot; or (ii) if the lease is with an expansion
tenant required to sign a lease with an initial lease term of  at  least
ten  years,  expenditures  on improvements to the expansion premises and
the common areas of the eligible building are  in  an  amount  at  least
equal to thirty-five dollars per square foot.
2.  No  abatement  shall  be  granted  pursuant  to  this  title if an
applicant shall fail to meet any  of  the  requirements  of  this  title
within  sixty  days  of  the rent commencement date; provided that for a
lease with a renewal tenant, the expenditures on  improvements  required
by  subdivision one of this section shall be made within one year of the
lease commencement date.
3. (a) For purposes of determining whether the amount of  expenditures
required  by  subdivision  one  of  this  section  have  been satisfied,
expenditures on improvements to the common areas of an eligible building
shall be included only if work on such improvements  commenced  and  the
expenditures  are  made  on  or  after  April  first,  nineteen  hundred
ninety-five  and  on  or  before  September  thirtieth,   two   thousand
twenty-eight;  provided,  however,  that expenditures on improvements to
the common areas of an eligible  building  made  prior  to  three  years
before the lease commencement date shall not be included.
(b)  The  landlord  may  allocate  expenditures on improvements to the
common areas of an eligible building to eligible tenants in such  manner
as reasonably relates to such eligible tenants.
4. For purposes of this title, the expiration date of a lease shall be
determined  by  the  expiration  date  set  forth in such lease, without
giving effect to any rights of the landlord or the tenant  to  terminate
such lease prior to the expiration date set forth therein.
5.  The  lease  for  the eligible premises shall contain the following
provisions:
(a) a statement of the tenant's percentage share;
(b) a statement informing the tenant in  at  least  twelve-point  type
(1)  an  application  for abatement of real property taxes pursuant to
this title will be made for the premises;
(2) the rent,  including  amounts  payable  by  the  tenant  for  real
property  taxes,  will accurately reflect any abatement of real property
taxes granted pursuant to this title for the premises;
(3) at least ten dollars per square foot or  thirty-five  dollars  per
square foot must be spent on improvements to the premises and the common
areas,  the  amount  being  dependent  upon  the length of the lease and
whether it is a new or a renewal lease,  provided,  however,  that  with
respect  to a lease commencing on or after April first, nineteen hundred
ninety-seven, if, by the sixtieth day following  the  rent  commencement
date,  the  tenant employs one hundred twenty-five or fewer employees in
the relevant premises, at least five dollars per  square  foot  must  be
spent on improvements to the premises and the common areas; and
(4) all abatements granted with respect to a building pursuant to this
title  will  be revoked if, during the benefit period, real estate taxes
or water or sewer charges or other lienable charges are unpaid for  more
than  one  year,  unless such delinquent amounts are paid as provided in
subdivision four of section four hundred ninety-nine-f of this title.
6. No abatement shall be granted pursuant to this title if:
(a)  a  tenant has relocated from any area of the borough of Manhattan
north of the center line of 96th Street  or  from  any  portion  of  the
boroughs of the Bronx, Brooklyn, Queens, or Staten Island;
(b)  the  lease  for  the  eligible  premises provides that during the
initial lease term required by subdivision one of  this  section  either
the  landlord  or  the  tenant  may  terminate  such  lease prior to the
expiration date of such required initial lease term; provided that  such
lease  may  provide that either the landlord or the tenant may terminate
such lease if (1) the other party is in default of any of  such  party's
obligations  under  the  lease, (2) the eligible premises are damaged or
destroyed by fire or other  casualty,  (3)  the  eligible  premises  are
rendered  unusable for any reason not attributable to any act or failure
to act of either tenant or landlord, or (4) the  eligible  premises  are
acquired by eminent domain; and
(c)  there  are  real  property taxes, water or sewer charges or other
lienable charges currently due and owing on the eligible building  which
is  the  subject of an application for abatement pursuant to this title,
unless such real property taxes or charges are currently being  paid  in
timely  installments pursuant to a written agreement with the department
of finance or other appropriate agency.
7. No abatement shall be granted pursuant to  this  title  unless  the
applicant  shall  file,  together  with  the  application,  an affidavit
setting forth the following information:
date  of  application  for  a  certificate  of  abatement,  neither  the
applicant nor any person owning a substantial interest in  the  eligible
building  as  defined  in  paragraph  (c)  of  this subdivision, 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
arson law of another jurisdiction with respect to any building,  or  was
an  officer,  director  or  general partner of a person at the time such
person was finally adjudicated to have violated such law; and
applicant or any person owning a substantial interest  in  the  eligible
building  as  defined  in  paragraph  (c)  of  this  subdivision, or any
officer, director or general partner of the applicant or such person, or
any person for  whom  the  applicant  or  person  owning  a  substantial
interest  in  the  eligible  building is an officer, director or general
partner.
(c) for purposes of this subdivision and subdivision seven of  section
four  hundred  ninety-nine-f of this title, substantial interest shall
mean ownership and control of an interest of ten per centum or  more  in
the eligible building or in any person owning the eligible building.
Application for certificate of abatement. 1. Application for
a certificate of abatement may be made on or after April first, nineteen
hundred  ninety-five  and  until  sixty  days  after  the  end  of   the
eligibility  period,  and shall be filed with the department of finance.
No application may be filed prior to the date on which the lease for the
eligible premises is executed by the landlord and tenant.
2. No abatement pursuant to this title shall  be  granted  unless  the
applicant  files  an  application  for a certificate of abatement within
sixty days following the lease commencement date or  within  sixty  days
following  the  date  chapter  four  of  the  laws  of  nineteen hundred
ninety-five became  a  law,  whichever  is  later.  Notwithstanding  the
foregoing  sentence and any other provision of law to the contrary, with
respect to leases commencing on or after April first,  nineteen  hundred
ninety-five  and  before  July  first,  nineteen  hundred ninety-six, an
application for a certificate of abatement shall  be  considered  timely
filed  if  filed  within  one  hundred  eighty  days following the lease
commencement date or within one hundred eighty days following  the  date
chapter  four  of the laws of nineteen hundred ninety-five became a law,
3. In addition to any other information required by the department  of
finance, the application for a certificate of abatement shall include an
abstract  of  the lease for the eligible premises for which an abatement
is being sought which abstract is signed by the landlord and the tenant.
Such abstract shall include the tenant's  percentage  share,  the  lease
commencement  date,  the rent commencement date, the expiration date for
such lease and a description of the  improvements  to  be  made  to  the
eligible  premises  and  the  common  areas  of  the  eligible building,
including the estimated value of  such  improvements.  Such  application
shall  also  include (i) a statement that the amount of the expenditures
on such improvements will equal or exceed the amount required by section
four hundred ninety-nine-c of this title, (ii) a statement of the number
of persons who will, on the rent commencement date, be employed  in  the
eligible  premises,  (iii)  a statement of the location of all office or
retail space in the city of New York occupied by the tenant prior to the
execution of the lease for the eligible premises, (iv) the  commencement
and  expiration  dates  of all leases for premises in the abatement zone
used or occupied as office or retail space and (v) the  aggregate  floor
area  of  the  eligible building. Such 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 of finance.
4.  Within  sixty  days  following  the  rent  commencement  date, the
applicant shall provide, in addition to any other  information  required
by  the  department of finance, evidence acceptable to the department of
finance that the number of employees in the eligible premises or in  the
case  of  an  expansion  tenant,  in  the  expansion  premises,  and the
expenditures on improvements to the eligible  premises  and  the  common
areas  of  the eligible building or, in the case of an expansion tenant,
to the expansion premises and the common areas of the eligible  building
meet  the  requirements  of  section  four hundred ninety-nine-c of this
title; provided that for a renewal tenant, evidence  acceptable  to  the
department  of finance that expenditures on improvements to the eligible
premises and  the  common  areas  of  the  eligible  building  meet  the
requirements  of  section four hundred ninety-nine-c of this title shall
be submitted within fourteen months of the lease commencement date.  The
department  of  finance  shall  issue  a  certificate  of abatement upon
determining that the applicant has submitted  proof  acceptable  to  the
department  of  finance  that the applicant has met the requirements set
forth in this title; provided that, with respect to  a  renewal  tenant,
the  department  of  finance shall issue a certificate of abatement upon
determining that the applicant has, not later than sixty days  following
the  rent  commencement date, submitted to the department of finance (i)
proof  acceptable  to the department of finance that the requirements of
section  four  hundred  ninety-nine-c  of  this  title  concerning   the
requisite  number  of  employees has been met, (ii) a certification that
the applicant intends to meet the  requirements  of  such  section  four
hundred ninety-nine-c concerning expenditures on improvements within the
time  specified in such section and (iii) such additional information as
the department of finance shall require.
5. The burden of proof shall be on the applicant to show by clear  and
convincing  evidence that the requirements for granting a certificate of
abatement have been satisfied. The department of finance shall have  the
authority to require that statements in connection with such application
be made under oath.
6.  The  department  of  finance  may  provide  by rule for reasonable
administrative  charges  or  fees  necessary  to  defray   expenses   in
administering the abatement program provided by this title.
7. Except as otherwise provided in this subdivision, leases commencing
on  or  after  July  first, nineteen hundred ninety-six and before April
first, nineteen hundred ninety-seven shall be subject to the  provisions
of this title as amended by chapter four hundred seventy-two of the laws
of  nineteen  hundred ninety-six. Notwithstanding any other provision of
law to the contrary, with respect to leases commencing on or after  July
first,  nineteen hundred ninety-six, an application for a certificate of
abatement shall be considered timely filed if filed within  one  hundred
eighty  days  following the lease commencement date or within sixty days
following the date chapter four  hundred  seventy-two  of  the  laws  of
nineteen  hundred ninety-six became a law, whichever is later. Except as
otherwise provided in subdivision two of this section, leases commencing
before July first, nineteen hundred ninety-six shall be subject  to  the
provisions  of this title as in effect prior to its amendment by chapter
four hundred seventy-two of the laws of nineteen hundred ninety-six.
8. Leases  commencing  on  or  after  April  first,  nineteen  hundred