NY Real Prop Tax L § 499-CCCC (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-CCCC - Application for Tax Abatement.

§  499-cccc.  Application  for  tax  abatement.  1.  To  obtain  a tax abatement pursuant to this title, an applicant must file an  application for  tax  abatement,  which  may be filed on or after January first, two thousand  nine,  and  on  or  before  March  fifteenth,   two   thousand twenty-four.   2.  Such  application shall be filed with a designated agency no later than the March fifteenth before  the  first  tax  year,  beginning  July first, for which the tax abatement is sought.   3. Such application shall contain the following:  (a)  The  name  and  address  of the applicant and the location of the solar  electric  generating  system  or  the  electric  energy   storage equipment.  (b)  Proof  that  the  applicant received all required certifications, permits and other approvals to construct the solar  electric  generating system or the electric energy storage equipment.  (c)  Certifications  in a form prescribed by a designated agency, from an architect, engineer or other certified or licensed professional  whom a  designated  agency  designates  by  rule,  that  (i) a solar electric generating system or electric energy storage equipment has  been  placed in  service  in  connection with an eligible building in accordance with this title, the rules promulgated hereunder, and local construction  and fire codes, and (ii) if the solar electric generating system or electric energy  storage  equipment  has been placed on the roof of a building or other  structure,  that  a  structural  analysis  has   been   performed establishing  that  such  building  or structure can sustain the load of such  solar  electric  generating  system  or  electric  energy  storage equipment.  All  certifications  required  by  this  title  or the rules promulgated hereunder shall set forth the specific findings  upon  which the  certification is based, and shall include information sufficient to identify the eligible building, the certifying  engineer,  architect  or other professional, and such other information as may be prescribed by a designated agency.  (d)  An  agreement  to  permit  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.  (e) Any other information or certifications required by  a  designated agency pursuant to this title and the rules promulgated hereunder.   4.  An application for tax abatement shall be in any format prescribed by a designated agency, including electronic form.   5. An application for tax abatement shall be approved by a  designated agency   upon   determining  that  the  applicant  has  submitted  proof acceptable to such agency that the  requirements  for  obtaining  a  tax abatement  pursuant  to  this  title and the rules promulgated hereunder have been met. The burden of proof shall be on the applicant to show  by clear  and  convincing evidence that the requirements for granting a tax abatement have been satisfied.   6. Upon notification from a designated agency that an application  for tax  abatement  has been approved, the department of finance shall apply the tax abatement, provided there are no outstanding real estate  taxes, water  and  sewer  charges, payments in lieu of taxes or other municipal charges with respect to the eligible building.