reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 497 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 3 - Miscellaneous Provisions 497 - Construction of Certain Local Option Provisions in Exemption Statutes.

§  497.  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.
NY Real Prop Tax L § 499-E (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4 - Tax Abatement for Certain Commercial Properties in a City of One Million or More Persons 499-E - Enforcement and Administration.

§  499-e.   Enforcement and administration.  The department of finance   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 receive and review applications for  certificates  of  abatement   under  this  title and issue such certificates where authorized pursuant   to this title.2. To receive evidence of expenditures made  on  improvements  to  the   eligible premises and the common areas of the eligible building.3.  To  receive all certificates of continuing eligibility required by   section four hundred ninety-nine-f of this title.4. To collect all real property taxes, with interest and penalty,  due   and  owing  as  a  result of reduction, termination or revocation of any   abatement granted pursuant to this title.5. To make and promulgate rules to carry  out  the  purposes  of  this   title.
NY Real Prop Tax L § 499-G (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4 - Tax Abatement for Certain Commercial Properties in a City of One Million or More Persons 499-G - Tax Lien; Interest and Penalty.

§  499-g.   Tax lien; interest and penalty.  All taxes, with 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 abatement granted pursuant to this   title  at  the applicable rate or rates of interest imposed by such city   generally for non-payment of real  property  tax  with  respect  to  the   eligible  building for the period in question.  When a provision of this   title requires the payment of a penalty in  addition  to  interest,  the   amount  of  such  penalty  shall be equal to the amount of interest that   would have been payable pursuant to such  provision  had  such  interest   been calculated at the rate of three percent per annum.
NY Real Prop Tax L § 499-EE (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-A - Tax Abatement for Certain Commercial Properties in a City of One Million or More Persons 499-EE - Enforcement and Administration.

§  499-ee.  Enforcement and administration.  The department of finance   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 receive and review applications for  certificates  of  abatement   under  this  title and issue such certificates where authorized pursuant   to this title.2.  To receive evidence of expenditures made on  improvements  to  the   eligible premises and the common areas of the eligible building.3.   To receive all certificates of continuing eligibility required by   section four hundred ninety-nine-ff of this title.4.  To collect all real property taxes, with interest and penalty, due   and owing as a result of reduction, termination  or  revocation  of  any   abatement granted pursuant to this title.5.    To  make  and promulgate rules to carry out the purposes of this   title.
NY Real Prop Tax L § 499-GG (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-A - Tax Abatement for Certain Commercial Properties in a City of One Million or More Persons 499-GG - Tax Lien; Interest and Penalty.

§  499-gg.  Tax lien; interest and penalty.  All taxes, with 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 abatement granted pursuant to this   title  at  the applicable rate or rates of interest imposed by such city   generally for non-payment of real  property  tax  with  respect  to  the   eligible  building for the period in question.  When a provision of this   title requires the payment of a penalty in  addition  to  interest,  the   amount  of  such  penalty  shall be equal to the amount of interest that   would have been payable pursuant to such  provision  had  such  interest   been calculated at the rate of three percent per annum.
NY Real Prop Tax L § 499-DDD (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons 499-DDD - Continuing Requirements.

§  499-ddd.  Continuing  requirements.  The  tax  abatement  shall  be   conditioned upon:1.  continuing  compliance  during  the  compliance  period  with  all   applicable  provisions  of  law,  including without limitation the local   construction and fire codes, maintaining the green roof in such a manner   that it continuously constitutes a green roof within the meaning of this   title and the rules promulgated hereunder, and permitting  a  designated   agency  or  its  designee  to  inspect  the  green  roof and any related   structures and equipment upon reasonable notice; and2. real estate taxes, water and sewer charges,  payments  in  lieu  of   taxes  or  other  municipal charges with respect to an eligible building   not having been due an owing during the compliance period for  a  period   of six months or more.
NY Real Prop Tax L § 499-EEE (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons 499-EEE - Revocation of Tax Abatement.

§  499-eee.  Revocation of tax abatement. 1. The department of finance shall revoke, in whole or in part, any tax abatement granted pursuant to this title whenever a designated agency has determined and notified  the department of finance that:  (a) an applicant has failed to comply with a requirement of this title or  any  rule  promulgated  hereunder  at any time during the compliance period, including without limitation any of the continuing  requirements set  forth in subdivision one of section four hundred ninety-nine-ddd of this title;  (b) an eligible building has not been in compliance during all or part of the compliance period with any requirement of this title or any  rule promulgated hereunder;  (c)  the  green  roof for which a tax abatement was granted has at any time during the compliance period failed to meet any requirement  for  a green roof pursuant to this title or any rule promulgated hereunder;  (d)  the  green  roof  has  become a fire or safety hazard at any time during the compliance period; or  (e) an application, certification, report or other document  submitted by  the  applicant  contains  a  false  or  misleading statement as to a material fact or omits to state any material fact necessary in order  to make the statement therein not false or misleading.   2.  The department of finance may revoke, in whole or in part, any tax abatement granted pursuant to this title whenever it has determined that an applicant has failed to comply with the  continuing  requirement  set forth in subdivision two of section four hundred ninety-nine-ddd of this title.   3.  Where  it has been determined by a designated agency, after notice to and an opportunity to be  heard  by  the  entity  receiving  the  tax rebate,  that  a  situation  described  in  any  of  the  provisions  of subdivision one of this section has  occurred,  such  designated  agency shall  so  notify  the department of finance no later than the ninetieth day after the last day of the compliance period.   4. An applicant shall  pay,  with  interest,  such  part  of  any  tax abatement  received pursuant to this title that represents the period of non-compliance as determined by the designated agency or the  department of  finance,  as  the  case may be. In addition, a designated agency may declare any applicant ineligible for future tax  abatement  pursuant  to this  title  if any application, certification, report or other document submitted by the applicant contains a false or misleading  statement  as to  a  material  fact  or  omits to state any material fact necessary in order to make the statement therein not false or misleading.
NY Real Prop Tax L § 499-FFF (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons 499-FFF - Enforcement and Administration.

§  499-fff.  Enforcement  and  administration.  1.  The  department of finance shall have, in addition  to  any  other  functions,  powers  and duties  that  have  been or may be conferred on it by law, the following functions, powers and duties to be exercised  in  accordance  with  this title:  (a) to apply a tax abatement;  (b) to revoke all or part of any such tax abatement;  (c)  to  make  and  promulgate rules to carry out the purposes of this title; and  (d) any other function, power or  duty  necessarily  implied  by  this title.   2. A designated agency shall have, in addition to any other functions, powers  and  duties that have been or may be conferred on it by law, the following functions, powers and duties to  be  exercised  in  accordance with this title:  (a)  to  receive,  review,  approve  and  deny  applications  for  tax abatement;  (b) to inspect green roofs and any related structures and equipment;  (c) to prescribe forms and make and promulgate rules to carry out  the purposes of this title;  (d)  to  make the determinations provided for in sections four hundred ninety-nine-ccc and four hundred ninety-nine-eee of this  title  and  to notify the department of finance of such determinations; and  (e)  any  other  function,  power  or duty necessarily implied by this title.   3. If a designated agency determines that an architect or engineer  or other  certified or licensed professional whom such agency designates by rule,  in  making  any  certification  under  this  title  or  any  rule promulgated  hereunder,  engaged  in  professional misconduct, then such department shall so inform the education department or other appropriate certifying or licensing authority.   4. A designated  agency  may  provide  for  reasonable  administrative charges  or  fees  necessary to defray expenses of administering the tax abatement program established by this title.   5. A designated agency and the department of finance  shall  establish procedures  that  are  necessary  or  appropriate  for  (a)  the  timely notification to the department of finance by a designated agency  of  an approval  of  an  application  for tax abatement or of any noncompliance pursuant to section four hundred ninety-nine-eee of this title  and  (b) any  other  interagency  coordination to facilitate the purposes of this title.
NY Real Prop Tax L § 499-GGG (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons 499-GGG - Tax Lien and Interest.

§  499-ggg.  Tax lien and interest. All taxes, with 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 tax abatement granted pursuant  to  this  title  at  the   applicable  rate  or rates of interest imposed generally for non-payment   of real property tax with respect  to  the  eligible  building  for  the   period in question.
NY Real Prop Tax L § 499-DDDD (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-C - Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement for Certain Properties in a City of One Million or More Persons 499-DDDD - Continuing Requirements.

§  499-dddd.  Continuing  requirements.  The  tax  abatement  shall be   conditioned upon:1.  continuing  compliance  during  the  compliance  period  with  all   applicable  provisions  of  law,  including without limitation the local   construction and fire codes, maintaining the solar  electric  generating   system  or  electric  energy  storage equipment in such a manner that it   continuously constitutes a solar electric generating system or  electric   energy  storage equipment within the meaning of this title and the rules   promulgated  hereunder,  and  permitting  a  designated  agency  or  its   designee  to  inspect  the  solar electric generating system or electric   energy storage equipment and any related structures and  equipment  upon   reasonable notice; and2.  real  estate  taxes,  water and sewer charges, payments in lieu of   taxes or other municipal charges with respect to  an  eligible  building   not  having been due and owing during the compliance period for a period   of six months or more.
NY Real Prop Tax L § 499-EEEE (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-C - Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement for Certain Properties in a City of One Million or More Persons 499-EEEE - Revocation of Tax Abatement.

§  499-eeee. Revocation of tax abatement. 1. The department of finance shall revoke, in whole or in part, any tax abatement granted pursuant to this title whenever a designated agency has determined and notified  the department of finance that:  (a) an applicant has failed to comply with a requirement of this title or  any  rule  promulgated  hereunder  at any time during the compliance period, including without limitation any of the continuing  requirements set forth in subdivision one of section four hundred ninety-nine-dddd of this title;  (b) an eligible building has not been in compliance at any time during the  compliance  period  with  a  requirement  of this title or any rule promulgated hereunder;  (c) the solar electric generating system or  electric  energy  storage equipment  for  which a tax abatement was granted has at any time during the compliance period  failed  to  meet  any  requirement  for  a  solar electric generating system or electric energy storage equipment pursuant to this title or any rule promulgated hereunder;  (d)  the  solar  electric generating system or electric energy storage equipment has become a fire or safety hazard  at  any  time  during  the compliance period; or  (e)  an application, certification, report or other document submitted by the applicant contains a  false  or  misleading  statement  as  to  a material  fact or omits to state any material fact necessary in order to make the statement therein not false or misleading.   2. The department of finance may revoke, in whole or in part, any  tax abatement granted pursuant to this title whenever it has determined that an  applicant  has  failed to comply with the continuing requirement set forth in subdivision two of section  four  hundred  ninety-nine-dddd  of this title.   3.  Where  it has been determined by a designated agency, after notice and  an  opportunity  to  be  heard,  that  any  of  the  provisions  of subdivision  one  of  this  section  have  not  been complied with, such designated agency shall so notify the department  of  finance  no  later than the ninetieth day after the last day of the compliance period.   4.  An  applicant  shall  pay,  with  interest,  such  part of any tax abatement received pursuant to this title that represents the period  of non-compliance  as determined by the designated agency or the department of finance, as the case may be. In addition,  a  designated  agency  may declare  any  applicant  ineligible for future tax abatement pursuant to this title if any application, certification, report or  other  document submitted  by  the applicant contains a false or misleading statement as to a material fact or omits to state  any  material  fact  necessary  in order to make the statement therein not false or misleading.
NY Real Prop Tax L § 499-GGGG (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-C - Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement for Certain Properties in a City of One Million or More Persons 499-GGGG - Tax Lien and Interest.

§  499-gggg. Tax lien and interest. All taxes, with 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 tax abatement granted pursuant  to  this  title  at  the   applicable  rate  or rates of interest imposed generally for non-payment   of real property tax with respect  to  the  eligible  building  for  the   period in question.
NY Real Prop Tax L § 499-HHHH (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property 499-HHHH - Definitions.

* § 499-hhhh. Definitions. When used in this title:1. "Local public utility mass real property" means public utility mass   real  property  that  is  located in a particular town, village, city or   county assessing unit and under the same ownership.2. "Local assessing jurisdiction" means the  town,  city,  village  or   county  assessing  unit  that  establishes the assessment rolls for such   town, city, village or county.3. "Public utility mass real property" means real property,  including   conduits,  cables,  lines,  wires,  poles,  supports  and enclosures for   electrical conductors located on, above and below real  property,  which   is  used  in the transmission and distribution of telephone or telegraph   service, and electromagnetic voice, video and data  signals.  Such  term   shall  include  all  property  described  in  paragraphs  (d) and (i) of   subdivision twelve of section one hundred two of this  chapter.  Special   franchise  property as described in subdivision seventeen of section one   hundred two of this chapter, and all property  described  in  paragraphs   (a)  and (b) and subparagraphs (A), (B), (C) and (D) of paragraph (i) of   subdivision twelve of section one hundred two of this chapter shall  not   be  considered  public  utility  mass real property for purposes of this   title.4. "Taxation" means an ad valorem levy or special assessment for which   public utility mass real property is otherwise liable pursuant  to  this   chapter.* NB Repealed January 1, 2023
NY Real Prop Tax L § 499-IIII (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property 499-IIII - Annual Fee.

* §  499-iiii.  Annual  fee.  Any  costs  and expenses incurred by the   commissioner in the  establishment  of  assessment  ceilings  for  local   public  utility  mass real property shall be paid from the collection of   an annual charge upon the owners  of  local  public  utility  mass  real   property. The commissioner shall provide by rule for computation of such   charge  through  the apportionment of these costs and expenses to owners   of local public utility mass real property in relation to the total full   value of the local public utility mass real  property  eligible  for  an   assessment  ceiling  pursuant to this title. Prior to collecting payment   of such charges, the commissioner  shall  annually  provide  a  detailed   report  to  each  owner  of  local  public  utility  mass  real property   identifying costs  related  to  establishment  of  assessment  ceilings,   including,  but  not  limited  to, expenditures, revenue sources and any   allocations. The charges established pursuant to this section  shall  be   subject  to  the  approval  of the director of the budget. Each owner of   local public utility mass real property shall be authorized to challenge   any such charges pursuant to article seventy-eight of the civil practice   law and rules.* NB Repealed January 1, 2023
NY Real Prop Tax L § 499-JJJJ (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property 499-JJJJ - Assessment of Local Public Utility Mass Real Property.

* §  499-jjjj.  Assessment of local public utility mass real property.   Subject to the provisions of section four  hundred  ninety-nine-qqqq  of   this  title,  the  assessor  in each city, town and village, and in each   county having a county department of assessment, shall  annually  assess   all local public utility mass real property situated in such city, town,   village  or  county,  as  the case may be. Where a village has enacted a   local law as provided in subdivision three of section  fourteen  hundred   two  of  this  chapter, the town or county assessor shall apportion that   part of the assessment of local public utility mass real property in the   town or county to the village for village tax purposes.* NB Repealed January 1, 2023