dliu1/legal-llama-raw-text huggingface dataset:
set forth in paragraph (c) of subdivision eight of this section.
10. In addition to any other qualifications for exemption from payment
of taxes set forth in this title, an applicant must be:
exemption is sought, whether such obligation arises  because  of  record
ownership  of  such  property, or because the obligation to pay such tax
has been assumed by contract; or
(b) the record owner or lessee of property which is exempt  from  real
property  taxation  who  has  entered into an agreement to sell or lease
such property to another person. Such person  shall  be  a  co-applicant
11. A co-applicant with a public entity shall be an eligible recipient
entity no benefits shall be available to such recipient pursuant to this
title. Such recipient shall receive benefits pursuant to this title when
such property ceases to be eligible  for  exemption  pursuant  to  other
12.   Notwithstanding   the  provisions  of  any  local  law  for  the
stabilization of rents in multiple dwellings  or  the  emergency  tenant
protection act of nineteen seventy-four, the rents of a dwelling unit in
property  which  is the subject of a certificate of eligibility pursuant
to this title shall be fully subject to control under  such  local  law,
unless  exempt  under  such  local  law  from  control  by reason of the
cooperative or condominium status of the dwelling unit, for  the  entire
period  for  which  such property is receiving benefits pursuant to this
title, provided, however, that  for  purposes  of  this  subdivision,  a
property  receiving  benefits  pursuant to this title whose benefits are
suspended, terminated or revoked by the department of finance  shall  be
deemed  to  be  receiving  benefits for the length of time such benefits
would have been received  if  such  benefits  had  not  been  suspended,
terminated  or  revoked,  or for the period such local law is in effect,
whichever is shorter.  Thereafter,  such  rents  shall  continue  to  be
subject to such control, except that such rents that would not have been
subject  to such control but for this subdivision, shall be decontrolled
if the landlord has included in each lease and renewal thereof for  such
unit  for the tenant in residence at the time of such decontrol a notice
in at least twelve point type informing such tenant that the unit  shall
become  subject  to  such  decontrol  upon  the  expiration  of benefits
Application  for  certificate  of  eligibility.    1.
Application for a certificate of eligibility pursuant to this title  may
be  made  on  or  after  July  first,  nineteen  hundred ninety-five and
continuing until June thirtieth, nineteen hundred ninety-nine, provided,
however, that no benefits pursuant to this title shall  be  granted  for
July thirty-first, nineteen hundred ninety-nine. Such application  shall
state  whether  it is for residential construction work or a combination
of residential construction work and commercial construction  work,  and
shall  be filed with the department of finance. In addition to any other
information required by such department, the application  shall  include
a   professional  engineer  or  architect  of  the  applicant's  choice,
certifying that detailed plans  for  the  construction  work  have  been
submitted  to  the  department of buildings. Such application shall also
state that the applicant agrees to comply with and be subject  to  rules
issued  from  time  to  time  by  the  department  of  finance to secure
compliance with this title and all applicable local, state  and  federal
laws.  Such application shall also certify that all taxes, water charges
and sewer rents currently due and owing on the  property  which  is  the
subject of the application have been paid or are currently being paid in
timely installments pursuant to written agreement with the department of
finance or other appropriate agency.
2.  The burden of proof shall be on the applicant to show by clear and
payment of taxes  pursuant  to  this  title  have  been  satisfied.  The
department   of  finance  shall  have  the  authority  to  require  that
statements in connection with the application shall be made under oath.
upon  determining  that the applicant satisfies the requirements of this
title. Such  certificate  shall  state  whether  the  benefits  are  for
residential   construction   work   or   a  combination  of  residential
construction work and commercial construction work.  The effective  date
of such certificate shall be the date on which a building permit for the
construction work is issued by the department of buildings.
Reporting requirement; termination of benefits.  1. Upon
approval of the department  of  buildings  of  the  plans  submitted  in
description   of   such   approved   plans  describing  the  residential
construction work or combination of residential  construction  work  and
commercial  construction  work  for  which  the recipient seeks benefits
2. For the duration of the benefit period, the  recipient  shall  file
date,  a  certificate  of continuing use. Such certificate of continuing
use shall be on a form prescribed by  the  department  of  finance.  The
department   of  finance  shall  have  the  authority  to  require  such
information as it deems necessary to enable it to determine whether  the
recipient  has  established  continuing  eligibility  for  benefits. The
department of finance shall have the  authority  to  terminate  benefits
pursuant  to  this  title  upon  failure  of  the recipient to file such
which   is  the  subject  of  a  certificate  of  eligibility  from  the
residential  and  commercial  uses  described  in  such  certificate  of
continuing  use  where such conversion results in twenty-five per centum
or less of the aggregate floor area being used or held out  for  use  as
commercial, community facility or accessory use space; or (b) converting
any  portion  of  property  which  is  the  subject  of a certificate of
eligibility to use for any restricted activity.
certificate  of  eligibility,  with  an  effective  date  of July first,
nineteen hundred ninety-five  or  after,  the  recipient  shall  present
has made one-half the  minimum  required  expenditure.  Not  later  than
the  recipient  has made the minimum required expenditure. Such evidence
shall be presented in the form and manner prescribed by such department.
The burden of proof shall be on the  recipient  to  show  by  clear  and
convincing evidence that the required expenditures have been made.
Conversion of property.  1. Any recipient whose property
is the subject of a certificate of eligibility pursuant to  this  title,
and   who   converts  square  footage  within  such  property  from  the
residential and commercial uses authorized pursuant to this title  where
such  conversion  results  in  twenty-five  per  centum  or  less of the
aggregate floor area of such property being used or held out for use  as
commercial, community facility or accessory use space, shall cease to be
eligible  for  further  exemption  as  of  the  last  date to which such
recipient proves  by  clear  and  convincing  evidence  that  more  than
twenty-five  per centum of the aggregate floor area of such property was
used or held out for use as commercial, community facility or  accessory
use  space,  and  shall  pay,  with  interest,  any  taxes  for which an
exemption was claimed after such date, including the pro rata  share  of
tax  for  which  any  exemption was claimed during the tax year in which
twenty-five per centum or less of  the  aggregate  floor  area  of  such
property  was used or held out for use as commercial, community facility
eligibility  pursuant  to this title, and who uses such property, or any
portion of such property, for  any  restricted  activity  prior  to  the
expiration of the benefit period, shall cease to be eligible for further
exemption  as  of  the last date to which such recipient proves by clear
and convincing evidence that such  property,  or  any  portion  of  such
property,  was  not  used  for any restricted activity.   Such recipient
shall pay, with interest, any taxes for which an exemption  was  claimed
after  such  date,  including  the  pro  rata share of tax for which any
exemption was claimed during the tax year in which such use occurred.
Administration of the benefit program.  The department of
finance  of  any city having a population of one million or more persons
shall have, in addition to any other functions, powers and duties  which
have  been  or  may  be conferred on it by law, the following functions,
powers and duties:
1. to publicize the availability of benefits pursuant  to  this  title
for  residential  construction  work  or  a  combination  of residential
construction work and commercial construction work;
2. to receive and review applications for certificates of  eligibility
and  issue  such  certificates where authorized pursuant to section four
hundred eighty-nine-ddddd of this title;
3. to receive evidence of  expenditures  made  for  construction,  and
where  such expenditures do not equal the amount required to qualify for
exemption from tax payments, to take appropriate action, including,  but
not limited to, revoking benefits pursuant to this title;
4.  to enter and inspect property to determine whether it is mixed-use
and to take appropriate action, including, but not limited to,  revoking
benefits  received  pursuant to this title, whenever (a) twenty-five per
centum or less of the aggregate floor area of  such  property  is  being
used  or held out for use as commercial, community facility or accessory
use space, or (b) such property, or any portion  of  such  property,  is
being used for a restricted activity;
5. to collect all real property taxes, with interest, due and owing as
a  result  of  reduction,  suspension,  termination or revocation of any
exemption from taxes granted pursuant to this title;
6. to make and promulgate rules to carry  out  the  purposes  of  this
title,  including,  but  not  limited  to, rules requiring applicants to
publish notice of their applications, further defining  aggregate  floor
area,  commercial  purpose  or  use  and  residential  purpose  or  use,
specifying the nature of work for which expenses may be included in  the
minimum   required   expenditure,   increasing   the   minimum  required
expenditure, provided, however, that any  rule  increasing  the  minimum
required expenditure shall not apply to any person who is a recipient on
the  effective  date  of such rule. Such rules may provide that benefits
pursuant to this  title  shall  be  reduced,  suspended,  terminated  or
revoked  if  the recipient is found to have failed to cure violations of
the applicable building, fire, or air pollution  control  codes  on  the
property  which  is the subject of the certificate of eligibility.  Such
rules shall  define  the  circumstances  under  which  benefits  may  be
reduced,  suspended,  terminated  or  revoked  for  such  violations and
provide procedures whereby determinations to reduce, suspend, terminate,
revoke or reinstate such benefits shall be made. Such rules may  provide
for  reasonable  administrative  charges  or  fees  necessary  to defray
expenses in administering the benefit program provided by this title;
7. if, during the benefit period, any real property tax  or  water  or
sewer  charges  due  and  payable  with respect to property receiving an
exemption pursuant to this title shall remain unpaid for  at  least  one
year  following  the  date  upon which such tax or charge became due and
payable, all exemptions granted pursuant to this title with  respect  to
such  property  shall  be  revoked  unless  within  thirty days from the
mailing  of  a  notice  of  revocation  by  the  department  of  finance
satisfactory  proof  is  presented to the department of finance that any
and all delinquent taxes and charges owing with respect to such property
as of the date of such notice have been paid in full  or  are  currently
being  paid  in timely installments pursuant to a written agreement with
the department of finance or other appropriate  agency.  Any  revocation
pursuant  to  this  subdivision  shall be effective with respect to real
property tax which became due and payable following  the  date  of  such
revocation.
Tax  lien;  interest  rate.    All  taxes plus interest
interest are owed. All interest shall be calculated from  the  date  the
taxes would have been due but for the exemption claimed pursuant to this
title  at three per centum above the applicable rate of interest imposed
by such city generally for non-payment of real property tax with respect
to such property for the period in question.
omissions.   1. The department of finance  may  deny,  reduce,  suspend,
terminate  or  revoke  any  exemption from tax payments pursuant to this
title whenever (a) a recipient fails to comply with the requirements  of
this  title  or  the rules promulgated hereunder; or (b) an application,
certificate or other document submitted by  an  applicant  or  recipient
pursuant  to  the  requirements  of  this title or the rules promulgated
hereunder contains a false or misleading statement as to a material fact
or omits to state any material fact  necessary  in  order  to  make  the
statements  therein  not  false or misleading. The department of finance
may declare any applicant or recipient referred to in paragraph  (a)  or
(b)  of  this subdivision to be ineligible for future exemption pursuant
to this title for the same or other property.
personally liable for any taxes owed pursuant  to  this  title  whenever
such  recipient fails to comply with this title or the rules promulgated
hereunder or makes such false or misleading statement or  omission,  and
the  department  of  finance  determines  that  such  act was due to the
recipient's willful neglect, or that under the  circumstances  such  act
constituted  a  fraud  on  the  department  of  finance  or  a  buyer or
prospective buyer of the property. The remedy  provided  herein  for  an
action in personam shall be in addition to any other remedy or procedure
for  the  enforcement  of collection of delinquent taxes provided by any
general, special or local law. Any lease  provision  which  obligates  a
tenant to pay taxes which become due because of willful neglect or fraud
by  the  recipient,  or  otherwise relieves or indemnifies the recipient
from any personal liability arising hereunder, shall be void as  against
public  policy except where the imposition of such taxes or liability is
occasioned by actions of the tenant in violation of the lease.
1.  Commercial  construction  work  means  the construction of a new
improvement of an existing building or structure for use  as  commercial
2. Commercial exclusion area means an area as defined in subdivision
four of section four hundred eighty-nine-gggggg of this title.
3.  Commercial  property means nonresidential property on which will
exist after completion of commercial construction  work  a  building  or
structure, or portion thereof, used for the buying, selling or otherwise
providing  of  goods  or services including hotel services, or for other
lawful business, commercial or manufacturing activities;  provided  that
property or portions of property dedicated to utility property shall not
be considered commercial property for purposes of this title.
4. Commissioner means the commissioner of finance of a city that has
enacted a local law pursuant to this title.
5. Completion of construction, or completion, when relating to new
construction,  means  the earlier of the date on which the department of
buildings of a city that has enacted a local law pursuant to this  title
issues  a  final  certificate  of  occupancy,  or when the department of
finance has otherwise determined that construction is complete.
6. Department means the department of finance of  a  city  that  has
7.  Industrial  construction  work  means  the construction of a new
8.  Industrial  property means nonresidential property on which will
structure, or portion thereof, with at least seventy-five percent of the
total  net  square footage of the property used or immediately available
and held out for manufacturing activities involving assembling goods  or
the  fabrication  or processing of raw materials; provided that property
or portions of property dedicated  to  utility  property  shall  not  be
considered industrial property for purposes of this title.
9.  Manufacturing  activity means an activity involving the assembly
of goods or the fabrication or processing of raw  materials,  but  shall
not  include: (a) such activity when conducted for the purpose of retail
sale on the premises; or (b) utility services.
10. Minimum required expenditure means the amount that an  applicant
must  expend  on construction work for a project in order to qualify for
benefits as provided in this title.
11. Mixed-use property means property on which exists, or will exist
12.   Renovation   construction   work   means   the  modernization,
structure   where   such  modernization,  rehabilitation,  expansion  or
improvement is physically and functionally integrated with the  existing
building or structure, or portion thereof, does not increase the bulk of
the existing building or structure by more than thirty percent, and does
not  increase  the  height of the existing building or structure by more
than thirty percent.
13.  Residential   construction   work   means   any   construction,
14. Restricted activity means any entertainment  activity  that  the
department  has  identified in rules promulgated pursuant to a local law
enacted pursuant to this title as  an  activity  which,  in  the  public
interest, should not be encouraged through the benefits of this title.
15.  Retail  purposes means any activity that consists predominately
of (a) the final sale of tangible personal property  or  services  by  a
vendor  as defined in section eleven hundred one of the tax law, (b) the
sale of services that generally involve  the  physical,  mental,  andor
spiritual  care  of  individuals  or  the  physical care of the personal
property of individuals, (c) retail banking services, or (d)  the  final
sale  of  food  andor beverage by a vendor as defined in section eleven
hundred one of the  tax  law,  including  the  assembly,  processing  or
packaging  of  goods,  provided  that  sales  of  such tangible personal
property or services are  predominantly  to  purchasers  who  personally
visit  the  facilities at which such sales are made or such property and
services are provided. Retail purposes shall not include hotel uses as
described in subdivision four of section four hundred eighty-nine-cccccc
16. Temporary commercial incentive area boundary commission means  a
commission as defined in section four hundred eighty-nine-gggggg of this
17.  Utility  property  means property and equipment as described in
paragraphs (c), (d), (e), (f) and (i) of subdivision twelve  of  section
one  hundred  two of this chapter that is used in the ordinary course of
business by its owner or any other entity or property  as  described  in
paragraphs  (a) and (b) of subdivision twelve of section one hundred two
of this chapter that is owned by any entity that uses  in  the  ordinary
course  of  business  property  and equipment as described in paragraphs
(c), (d), (e), (f) and (i) of subdivision twelve of section one  hundred
two  of  this  chapter,  without  regard  to  the classification of such
property and equipment  for  real  property  tax  purposes  pursuant  to
section  eighteen  hundred  two  of  this  chapter, except that any such
property and equipment used solely to serve the building to  which  they
are  attached  shall not be deemed utility property. Notwithstanding any
provision of this title to the contrary,  peaking  units  shall  not  be
considered  utility property. For purposes of this title, peaking unit
shall mean a generating unit that: (a) is determined  by  the  New  York
independent  system  operator  or  a  federal  or  New York state energy
regulatory commission to constitute a  peaking  unit  as  set  forth  in
section  5.14.1.2  of  the New York independent system operator's market
administration and control area services tariff, as such term existed as
of April first, two thousand  eleven;  or  (b)  has  an  annual  average
operation,  during  the calendar year preceding the taxable status date,
of less than eighteen hours  following  each  start  of  the  unit;  for
purposes of calculating the annual average, operations during any period
covered  by  any  major  emergency  declaration  issued  by the New York
independent system operator, northeast power  coordinating  council,  or
other  similar  entity  shall  be  excluded. A peaking unit under this
title shall include all  real  property  used  in  connection  with  the
generation  of  electricity, and any facilities used to interconnect the
peaking unit with the electric transmission or distribution system,  but
shall  not  include  any  facilities  that  are  part  of  the  electric
transmission or distribution system; it may be  comprised  of  a  single
turbine and generator or multiple turbines and generators located at the
same  site. Notwithstanding any provision of this title to the contrary,
a peaking unit shall be considered industrial property, provided however
that the benefit period for a peaking unit shall  be  as  set  forth  in
paragraph   (b-1)   of   subdivision   three  of  section  four  hundred
eighty-nine-bbbbbb of this title.
Power to enact local law; industrial and commercial real
property tax abatement. 1. Authority to enact local law. Any city having
a   population  of  one  million  or  more,  acting  through  its  local
legislative  body,  is  authorized  and  empowered  to  determine   that
incentives in the form of abatement of real property taxes are necessary
to  encourage  industrial and commercial development in such city and to
enact a local law providing that such benefits shall be provided in  the
manner set forth in this title.
2. Amount of abatement base. (a) Calculation of abatement base. Except
as  provided  in paragraph (e) of subdivision three of this section, the
abatement base used to determine the amount of  the  abatement  provided
under this title shall be the amount by which the post-completion tax on
a  building  or  structure  exceeds  one  hundred fifteen percent of the
initial tax levied on a building or structure.
(b) Initial tax on building or structure. (i) Determination of initial
tax. The initial tax  shall  be  determined  by  multiplying  the  final
taxable  assessed  value, without regard to any exemptions, shown on the
assessment roll with a taxable status  date  immediately  preceding  the
issuance  of  the  first  building  permit  by the initial tax rate. For
purposes of this subdivision, the initial tax rate shall  be  the  final
tax  rate  applicable  to the assessment roll with a taxable status date
immediately preceding the issuance of the first building permit.  If  no
permit  was  required, the initial tax and the initial tax rate shall be
determined based on the assessment  roll  with  a  taxable  status  date
immediately preceding the commencement of construction.
(ii)  Effect  of tax lot apportionment or merger. For a property as to
which an applicant has applied for benefits pursuant to this  title,  if
such  property is apportioned or merged and such apportionment or merger
is not reflected in the assessment roll described in subparagraph (i) of
this paragraph, the initial tax for the newly created tax  lot  or  lots
shall  be  based  on  the initial tax of the lot or lots from which they
have been created, which shall be apportioned among  the  newly  created
tax lot or lots in the manner established by the department for purposes
of assessed valuation of real property.
(c)  Post-completion  tax  on  building  or structure. For purposes of
calculating  the  abatement  base  only,  the  post-completion  tax   is
determined  by  multiplying  the  initial  tax rate by the final taxable
assessed value, without regard to any exemptions, that would be shown on
the assessment roll but for the abatement, on the assessment roll with a
taxable status date immediately following the earlier of: