dliu1/legal-llama-raw-text huggingface dataset:
which an exemption was granted, not exceeding five years.
(b)   Payments  shall  be  added  by  or  on  behalf  of  each  taxing
jurisdiction to the taxes levied on the assessment roll prepared on  the
basis of the first taxable status date after there is a violation of the
terms  and  conditions of the conservation easement or such conservation
easement agreement is canceled.
Ascertainment  of  amount  of special assessment in certain
cases.  If a portion of a parcel of real property is subject to taxation
pursuant to section four hundred twenty-a, four hundred  twenty-b,  four
hundred  twenty-four, four hundred twenty-six, four hundred thirty, four
hundred thirty-six or four hundred thirty-eight  of  this  article,  the
amount  of  any special assessment to be levied on such portion shall be
ascertained by considering the benefit to the property to be in the same
proportion as the assessed valuation  of  the  taxable  portion  of  the
property bears to the assessed valuation of the property.
Taxation  of  exempt  property  upon  transfer  of title or
possession in certain instances.   1.   The provisions of  this  section
shall apply only in a city having a population of one million or more.
2.  Whenever any person, association or corporation not entitled to an
exemption  from  taxation  acquires  title  to or possession of property
which is exempt from taxation, such property  shall  immediately  become
subject  to  taxation  and  shall  be  taxed  pro rata for the unexpired
portion of the taxable year.  However, if the United States or the state
of New York, through  the  exercise  of  the  power  of  eminent  domain
acquires  or  shall have acquired temporarily the possession, occupation
or use of real  property  which  was  previously  exempt  from  taxation
pursuant  to former section four of the tax law, such previous exemption
shall be deemed to continue unbroken and to resume from  the  date  when
the  possession shall have been restored to the owner and the previously
exempt use resumed, despite the fact that such property may  be  or  may
have been deemed taxable during the period when the United States or the
state  of  New  York  acquired  or  shall  have  acquired such temporary
possession, occupation or use.
3.  If taxes on any such property  become  due  and  payable  for  the
entire  taxable  year  on a single date, and any such change in title or
possession takes place prior to such due date, the pro rata  portion  of
taxes  imposed  upon such property pursuant to this section shall become
due and payable and shall become a lien upon such property upon such due
date, but if such change in title or possession takes place  after  such
due  date,  such  pro rata portion of taxes shall become due and payable
and shall become a lien upon such property on the date when such  change
in  title  or  possession takes place.  If taxes embracing such property
become due and payable on two dates in equal installments, and any  such
change  in  title or possession takes place prior to the earlier of such
due dates, the pro rata portion of the first  installment  shall  become
due and payable and shall become a lien on such property on such earlier
due date, and the entire second installment shall become due and payable
and shall become a lien on such property on the later of such due dates;
if  any  such change in title or possession takes place between such due
dates, the entire pro rata portion of the taxes to which  such  property
is  subject  for  the taxable year pursuant to this section shall become
due and payable and shall become a lien on such property upon such later
due date; if any such transfer of title or possession takes place  after
the later of such due dates, the pro rata portion of taxes to which such
property  is subject for the taxable year pursuant to this section shall
become due and payable and shall become a lien on such property upon the
date of such transfer of title or possession.  If taxes  embracing  such
property  become  due  and  payable  on  more  than  two  dates in equal
installments, and any such change in title  or  possession  takes  place
prior  to the first due date, or between due dates, the pro rata portion
of the first installment or of a subsequent installment affected by such
change, as the case may be, shall  become  due  and  payable  and  shall
become  a  lien  on  such  property  on the due date next following such
change in title or possession,  and  the  remaining  installments  shall
become due and payable and shall become a lien on such property on their
respective  due dates; if any such transfer of title or possession takes
place after the last due date in a taxable year, the pro rata portion of
tax to which such property is subject for the taxable year  pursuant  to
this  section  shall  become  due and payable and shall become a lien on
such property upon the date of such transfer of title or possession.
4.  No right granted by this article to  any  person,  association  or
corporation  to lease or otherwise use for income-producing purposes any
property of such person, association or corporation, without terminating
the tax exemption of such  property  in  whole  or  in  part,  shall  be
impaired  or  diminished  by this section, but if any change of title or
possession of any property, shall, by virtue of the provisions  of  this
article,  terminate  the  tax exemption of such property, in whole or in
part, the provisions of this section shall apply  with  full  force  and
effect  to the extent that such property shall cease to be tax exempt by
virtue of the provisions of such article.
Exemption from taxation of property upon transfer of title in
certain instances. 1. The provisions of this section shall apply only in
a city having a population of one million or more.
2.  Whenever any corporation or association entitled to exemption from
taxation pursuant to paragraph (a) of subdivision one  of  section  four
hundred  twenty-a  or  paragraph  (a) of subdivision one of section four
hundred twenty-b of this chapter, or any local law adopted  pursuant  to
such  provisions, acquires title to real property that is not exempt, in
whole or in part from taxation, such property  shall,  if  it  otherwise
qualifies  for  exemption  pursuant  to  such provisions, be immediately
subject to exemption upon the date of transfer of title of such property
to such corporation or association.
3. Notwithstanding  any  other  provision  of  law  to  the  contrary,
applications  for exemption pursuant to this section for fiscal years as
to which the applicable taxable status date has passed may be  filed  at
any  time  after  the  transfer  of  title  of  such  property  to  such
corporation or association. The city department of finance shall make  a
determination  as to the qualification of the property for exemption and
shall notify the applicant and the city tax  commission  of  the  exempt
amount,  if  any,  and  the  right  of  the  owner  to  a  review of the
determination of the city department of finance by filing an application
for correction of assessment. Notwithstanding the  foregoing  provision,
an  application  for  exemption  shall  be  deemed  to  be denied on the
ninetieth day after the submission of such application  where  the  city
department  of  finance has not made a determination on such application
prior to such ninetieth day.
4. Notwithstanding any other provision of law to the  contrary,  where
determinations  on  such  applications  for exemption are made after the
filing of the tentative assessment roll, the commissioner of finance  of
such  city  is authorized to reduce the amount of taxes accordingly and,
if such taxes have been paid, to refund or credit the amount of any such
reduction. An applicant  may  seek  review  of  a  determination  on  an
application  for  exemption  by  filing an application for correction of
assessment in the manner provided in the charter  of  such  city  except
that where a determination on an application for exemption is made after
the  filing  of  the  tentative  assessment  roll, an applicant may seek
review of such determination by filing an application for correction  of
assessment  within  thirty  days  after  notice of such determination is
mailed to the applicant or, if applicable, within thirty days after  the
application for exemption is deemed to be denied pursuant to subdivision
5. Notwithstanding any other provision of law to the contrary, where a
determination  on  an application for exemption pursuant to this section
is made after the filing of the tentative assessment roll, a  proceeding
for  review of such assessment pursuant to article seven of this chapter
shall be commenced within thirty days after notice of the  determination
of the city tax commission is mailed to the applicant.
Exemption reports. 1. Whenever a county, city, town, village or
school  district  is  required to prepare an annual budget, the official
required to prepare a tentative or preliminary version  of  that  budget
shall  annex thereto an exemption report. This report shall be on a form
prescribed by the commissioner and shall show  how  much  of  the  total
assessed  value  on  the  final  assessment  roll  or rolls used in that
budgetary process is exempt from taxation. This report shall list  every
type  of exemption granted, identified by statutory authority, and shall
show (a) the cumulative impact  of  each  type  of  exemption  expressed
either  as  a  dollar amount of assessed value or as a percentage of the
total assessed value on the roll, (b) the cumulative amount expected  to
be  received  from  recipients  of each type of exemption as payments in
lieu of taxes or other payments for  municipal  services,  and  (c)  the
cumulative  impact  of all exemptions granted. Exemptions that result in
an impact of less than one percent may be aggregated as a single  entry.
In  no  case  shall  an  individual  exemption recipient be named in the
2. Notice of this report shall  be  included  in  any  notice  of  the
preparation of the budget otherwise required by law. The report shall be
posted  on  any bulletin board maintained by the budgeting authority for
public notices and on any website maintained by the budgeting authority.
This report shall be annexed to any tentative or preliminary budget  and
shall become part of the final budget.
Voluntary renunciation of an exemption. 1. A property owner who
wishes  to  give  up  his  or  her  claim to an exemption on one or more
preceding assessment rolls may renounce  the  exemption  in  the  manner
2.  An  application  to  renounce an exemption shall be made on a form
prescribed by the commissioner  and  shall  be  filed  with  the  county
director of real property tax services no later than ten years after the
levy  of taxes upon the assessment roll on which the renounced exemption
appears. The county director, after  consulting  with  the  assessor  as
appropriate,  shall  compute  the  total  amount  owed on account of the
renounced exemption as follows:
(a) For each assessment roll on which the renounced exemption appears,
the assessed value that was exempted shall be multiplied by the tax rate
or rates that were applied to that assessment roll, or in the case of  a
renounced  STAR  exemption,  the  tax  savings  calculated  pursuant  to
subdivision two of section  thirteen  hundred  six-a  of  this  chapter.
Interest shall then be added to each such product at the rate prescribed
by  section nine hundred twenty-four-a of this chapter or such other law
as may be applicable for each month or portion thereon since the levy of
taxes upon such assessment roll.
(b) The sum of the calculations made pursuant to paragraph (a) of this
subdivision with respect to all of  the  assessment  rolls  in  question
shall be determined.
(c) A processing fee of five hundred dollars shall be added to the sum
determined  pursuant  to  paragraph  (b) of this subdivision, unless the
provisions of paragraph (d) of this subdivision are applicable.
(d) If the applicant is  renouncing  a  STAR  exemption  in  order  to
qualify  for  the  personal  income  tax credit authorized by subsection
(eee) of section six hundred six of the tax law, and no other exemptions
are being renounced on the same application,  or  if  the  applicant  is
renouncing  a STAR exemption before school taxes have been levied on the
assessment roll upon which that exemption  appears,  no  processing  fee
shall be applicable.
3.  After  computing  the total amount due on account of the renounced
exemption, the county director shall return the form  to  the  applicant
with  the  total  amount due noted thereon. A copy of such form shall be
provided to the assessor, and in the case of the STAR exemption, to  the
commissioner.  Within  fifteen  days after the mailing of such form, the
applicant shall pay the total amount due as shown thereon to the  county
treasurer,  who  shall issue a receipt for such payment. After deducting
the processing fee, the county treasurer  shall  distribute  the  amount
collected  among  the  affected  municipal corporations according to the
taxes and interest owing to each, provided that in the case of the  STAR
exemption  authorized  by  section  four  hundred  twenty-five  of  this
article, the amount collected, including interest, shall be paid to  the
state in the manner directed by the commissioner.
4. Notwithstanding the foregoing provisions of this section, in a city
with  a population of one million or more, an exemption may be renounced
on a form prescribed by the commissioner  of  finance,  and  the  duties
imposed  by this section upon the county treasurer shall be performed by
the commissioner of finance.
Construction  of certain local option provisions in exemption
statutes. 1. Population restrictions. When an  exemption  statute  makes
one  or  more  options  available  to  municipal  corporations  having a
population within a  specified  range,  and  the  governing  body  of  a
municipal  corporation  adopts a local law or resolution exercising such
an option  while  its  population  is  within  the  specified  range,  a
subsequent  change  in  the population of the municipal corporation that
places it outside the specified range shall not render such local law or
resolution ineffective or invalid, nor shall it impair  the  ability  of
the  governing  body  to amend or repeal such local law or resolution to
the same extent as if its population were  still  within  the  specified
range.  Provided,  however, that this subdivision shall not apply to any
exemption statute that expressly provides that a local law or resolution
adopted thereunder shall become ineffective or invalid if the population
of the municipal corporation  subsequently  experiences  a  change  that
places it outside the specified range.
2.  Filing  provisions.  When  an  exemption statute makes one or more
options available to some or all  municipal  corporations,  and  further
provides that a municipal corporation adopting a local law or resolution
exercising  such  an  option  shall file a copy thereof with one or more
state agencies other than the department of state, but if  such  statute
does  not  expressly  provide  that a local law or resolution exercising
such an option shall not take effect until a copy thereof is filed  with
the  specified  state  agency or agencies, then a failure to comply with
such filing provision shall not render  such  local  law  or  resolution
ineffective or invalid.
Definitions.  When  used in this title, the following terms
shall mean or include:
1. Abatement base. The lesser of (a) two dollars and fifty cents  of
the  tax  liability  per  square foot or (b) fifty per centum of the tax
liability per square foot; provided, however, that  with  respect  to  a
lease commencing on or after April first, nineteen hundred ninety-seven,
the abatement base shall equal the tax liability per square foot subject
to a maximum of two dollars and fifty cents per square foot.
2.  Abatement  zone.  Any  area of a city having a population of one
million or more, provided that in the city of  New  York  the  abatement
zone  shall  be  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 lines of Frankfort and
Dover Streets to the intersection of  Dover  Street  and  South  Street;
West Street to the intersection of West Street and  Murray  Street.  Any
tax  lot  which  is  partly  located  inside the abatement zone shall be
deemed to be entirely located inside such area.
3. Aggregate floor area. The sum of the gross areas of  the  several
floors of a building, measured from the exterior faces of exterior walls
or from the center lines of walls separating two buildings.
4. Applicant. The landlord and the tenant.
5.  Benefit  period. The period commencing with the first day of the
month immediately following the rent commencement date  and  terminating
no  later  than  sixty  months  thereafter, provided, however, that with
respect to a lease commencing 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, the period commencing with the first day of the
no   later   than  thirty-six  months  thereafter.  Notwithstanding  the
foregoing sentence, a benefit period shall expire no  later  than  March
thirty-first, two thousand thirty-four.
6.  Billable  assessed value. The lesser of the taxable transitional
or the taxable actual assessed value of the eligible  building  and  the
land  on  which  the eligible building is located for the fiscal year in
which the benefit period commences, as computed pursuant to  subdivision
three of section one thousand eight hundred five of this chapter.
7.  Department  of  finance.  The  department of finance of any city
8.  Eligible  building.  A  non-residential  or  mixed-use  building
located  in the abatement zone which received its initial certificate of
occupancy or initial temporary certificate of occupancy prior to January
first, nineteen hundred seventy-five; provided that if no certificate of
occupancy was required at the time the building was  constructed,  other
proof  acceptable  to  the  department  of  finance  is  submitted which
demonstrates that the building was constructed prior to  January  first,
nineteen  hundred  seventy-five;  and  provided  further  that  eligible
building shall not include any building owned by a governmental  agency.
Each condominium unit in a building which meets the requirements of this
subdivision shall be considered a separate eligible building.
9.  Eligibility  period. The period commencing April first, nineteen
hundred ninety-five and terminating  March  thirty-first,  two  thousand
twenty-eight.
10.  Eligible  premises.  Premises  located  in an eligible building
which (a) are (i) occupied  or  used  as  offices  (including  ancillary
uses);  or  (ii)  occupied or used as retail space; or (iii) occupied or
used as a private elementary or secondary school and (b) are occupied or
used by a tenant under a lease which meets the eligibility  requirements
of section four hundred ninety-nine-c of this title.
11.  Expansion  premises.  Eligible  premises leased by an expansion
tenant to accommodate additional employees.
12. Expansion tenant. A person  who  (a)  occupies  premises  in  an
eligible  building  under  a  lease  which  does  not  expire during the
eligibility period and (b) executes a lease for  expansion  premises  in
such eligible building or in another eligible building which lease meets
the  eligibility  requirements  of section four hundred ninety-nine-c of
this title. For purposes of determining whether expansion  premises  are
located  in  the same or in another eligible building, the last sentence
of subdivision eight of this section shall not be applicable.
13. Fiscal year. The fiscal year of any city having a population  of
one million or more.
14.  Governmental agency. The United States of America or any agency
or instrumentality thereof, the state of New York, the city of New York,
any public corporation (including a body corporate and  politic  created
pursuant  to  agreement or compact between the state of New York and any
other state), public benefit  corporation,  public  authority  or  other
political subdivision of the state.
15.  Landlord.  Any  person  who  (a)  controls  all non-residential
portions of an eligible building,  including,  without  limitation,  the
record  owner,  the  lessee  under  a  ground  lease,  any  mortgagee in
possession or any receiver, and (b) who  grants  the  right  to  use  or
occupy eligible premises to any tenant, provided that landlord shall not
include  any  lessee  who  at any time during the lease term occupied or
used or occupies or uses any part of  the  non-residential  portions  of
such  eligible  building,  other  than premises occupied or used by such
lessee to provide rental or management services to such building.
16. Lease commencement date. The date set  forth  in  the  lease  on
which the term of the lease commences.
17.  Mixed-use  building.  A  building used for both residential and
commercial purposes, provided that more than twenty-five per  centum  of
the aggregate floor area of such building is used or held out for use as
commercial, community facility or accessory use space.
18. New tenant. A person who (a) (i) is relocating or expanding from
premises  in  a  relocation  area to eligible premises, or (ii) occupies
premises in an eligible building under a lease which expires during  the
eligibility  period and is relocating or expanding to eligible premises,
or (iii) occupies premises in the abatement zone in a building which  is
not  an  eligible  building  and  is relocating or expanding to eligible
premises, or (iv) does not occupy  any  premises  immediately  prior  to
executing  a  lease  for  eligible  premises,  or  (v)  is an owner of a
building in the  abatement  zone  who  is  relocating  or  expanding  to
eligible  premises, and (b) executes a lease which meets the eligibility
requirements of section four hundred ninety-nine-c of this title.
19. Person. An individual, corporation, limited  liability  company,
partnership,  association,  agency,  trust,  estate, foreign or domestic
government or subdivision thereof, or other entity.
20. Relocation area. The area in the borough of Manhattan  south  of
the center line of 96th Street or any area outside the city of New York;
provided that the abatement zone shall not be a relocation area.
21.  Renewal  tenant.  A  person  who  (a)  occupies  premises in an
eligible building under a lease which  expires  during  the  eligibility
period  and  (b)  executes a lease for the continued occupancy of all or
part of such premises or all or part of  such  premises  and  additional
premises  in such eligible building, provided such premises are eligible
premises and such lease meets the eligibility  requirements  of  section
four hundred ninety-nine-c of this title.
22. Rent commencement date. The date set forth in the lease on which
the obligation to pay basic fixed rent shall commence.
23.  Subtenant.  A person whose right to occupy and use the eligible
premises is not derived from a lease with the landlord.
24. Tax  commission.  The  tax  commission  in  any  city  having  a
population of one million or more.
25.  Tax liability. The product obtained by multiplying the billable
assessed value for the fiscal year in which the benefit period commences
by the tax rate applicable to the eligible building for such fiscal year
as set by the local legislative body of any city having a population  of
26.  Tax liability per square foot. The tax liability divided by the
total number of square feet in the eligible building, as listed  on  the
records of the department of finance.
27.  Tenant.  A  person  (including  any successors in interest) who
executes a lease with the landlord for the right to occupy  or  use  the
eligible  premises  and  who  occupies  or  uses  the  eligible premises