reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 489-JJJJ (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-D - Tax Exemption and Deferral of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons 489-JJJJ - Tax Lien; Interest Rate.

§  489-jjjj.  Tax  lien;  interest  rate.  1.  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.  All interest shall be calculated from the  date  the   taxes  would  have been due but for the exemption, abatement or deferral   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 on such date.2. All taxes for which payment is deferred pursuant  to  section  four   hundred eighty-nine bbbb of this title shall constitute a tax lien as of   the  date  they are due and payable in accordance with the provisions of   that section.
NY Real Prop Tax L § 489-KKKK (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-D - Tax Exemption and Deferral of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons 489-KKKK - Penalties for Non-Compliance, False Statements and Omissions.

§   489-kkkk.  Penalties  for  non-compliance,  false  statements  and   omissions. 1. The department  of  finance  may  deny,  reduce,  suspend,   revoke  or  terminate any exemption from or abatement or deferral of tax   payments pursuant to this title whenever (a) a recipient fails to comply   with the requirements of this title or  the  rules  promulgated  by  the   department   of   finance  pursuant  thereto;  or  (b)  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 in order  to   make the statements therein not false or misleading, and may declare any   applicant  or  recipient who makes such false or misleading statement or   omission to be ineligible for future exemption,  abatement  or  deferral   pursuant to this title for the same or other property.2. Notwithstanding any other law to the contrary, a recipient shall be   personally  liable  for  any  taxes owed pursuant to this title whenever   such recipient fails to comply with such law and  rules  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 relieve or indemnify 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.
NY Real Prop Tax L § 489-LLLL (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-D - Tax Exemption and Deferral of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons 489-LLLL - Participation of Minority and Women-Owned Business Enterprises.

§   489-llll.  Participation  of  minority  and  women-owned  business   enterprises. A city enacting a local law  pursuant  to  this  title  may   provide for a program to ensure meaningful participation of minority and   woman-owned  business  enterprises  in  construction  work  for which an   applicant receives  benefits.  Such  program  may  be  established,  and   amended from time to time, by local law, or by rule of the department of   finance not inconsistent with any such local law.
NY Real Prop Tax L § 489-DDDDD (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-E - Tax Exemption for Certain Construction Work on Mixed-Use Property in Cities Having a Population of One Million or More 489-DDDDD - Application for Certificate of Eligibility.

§   489-ddddd.   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   construction  work  performed pursuant to a building permit issued after   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   cost estimates or bids for the proposed construction and an affidavit of   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   convincing evidence that the requirements for granting an exemption from   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.3. The department of finance shall issue a certificate of  eligibility   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.
NY Real Prop Tax L § 489-FFFFF (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-E - Tax Exemption for Certain Construction Work on Mixed-Use Property in Cities Having a Population of One Million or More 489-FFFFF - Conversion of Property.

§  489-fffff. 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   or accessory use space.2. Any recipient whose property is the subject  of  a  certificate  of   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.
NY Real Prop Tax L § 489-HHHHH (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-E - Tax Exemption for Certain Construction Work on Mixed-Use Property in Cities Having a Population of One Million or More 489-HHHHH - Tax Lien; Interest Rate.

§  489-hhhhh.  Tax  lien;  interest  rate.    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. 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.
NY Real Prop Tax L § 489-IIIII (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-E - Tax Exemption for Certain Construction Work on Mixed-Use Property in Cities Having a Population of One Million or More 489-IIIII - Penalties for Non-Compliance, False Statements and Omissions.

§  489-iiiii.  Penalties  for  non-compliance,  false  statements  and   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.2. Notwithstanding any other law to the contrary, a recipient shall be   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.
NY Real Prop Tax L § 489-HHHHHH (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-F - Abatement of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons 489-HHHHHH - Administration of the Benefit Program.

§  489-hhhhhh.  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 industrial  or  commercial  property  is  being  used  as residential or 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 approved by the department of labor.
NY Real Prop Tax L § 489-IIIIII (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-F - Abatement of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons 489-IIIIII - Code Violations; Suspension, Termination or Revocation of Benefits.

§  489-iiiiii.  Code violations; suspension, termination or revocation   of benefits. 1. Abatement benefits shall  be  suspended,  terminated  or   revoked  if  the recipient is found to have failed to cure violations of   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.
NY Real Prop Tax L § 489-JJJJJJ (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-F - Abatement of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons 489-JJJJJJ - Penalties for Non-Compliance, False Statements and Omissions.

§  489-jjjjjj.  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; or2. 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; or3. 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   entities.
NY Real Prop Tax L § 489-KKKKKK (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-F - Abatement of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons 489-KKKKKK - Participation of Minority and Women-Owned Business Enterprises.

§  489-kkkkkk.  Participation  of  minority  and  women-owned business   enterprises. A city enacting a local law  pursuant  to  this  title  may   provide for a program to ensure meaningful participation of minority and   women-owned  business  enterprises  in  construction  work  for which an   applicant receives  benefits.  Such  program  may  be  established,  and   amended  from  time  to time, by local law, or by rule of the department   not inconsistent with any such local law.
NY Real Prop Tax L § 490 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 3 - Miscellaneous Provisions 490 - Exemption From Special Ad Valorem Levies and Special Assessments.

§   490.   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.
NY Real Prop Tax L § 492 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 3 - Miscellaneous Provisions 492 - Ascertainment of Amount of Special Assessment in Certain Cases.

§  492.    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.
NY Real Prop Tax L § 495 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 3 - Miscellaneous Provisions 495 - Exemption Reports.

§ 495. 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   report.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.