NY Real Prop Tax L § 499-DD (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-DD - Application for Certificate of Abatement.

§ 499-dd. Application for certificate of abatement. 1. Application for   a certificate of abatement may be made on or after April first, nineteen   hundred   ninety-five  and  until  sixty  days  after  the  end  of  the   eligibility  period,  provided,  however,   that   application   for   a   certificate  of  abatement  for  eligible  premises  located  within the   abatement zone defined in paragraph (b) of subdivision  two  of  section   four  hundred  ninety-nine-aa of this title may be made on or after July   first, two thousand and until one hundred eighty days after the  end  of   the eligibility period, and provided, further, however, that application   for  a certificate of abatement for eligible premises located within the   abatement zone defined in paragraph (c) of subdivision  two  of  section   four  hundred  ninety-nine-aa of this title may be made on or after July   first, two thousand five and until one hundred eighty days after the end   of  the  eligibility  period.  Applications  shall  be  filed  with  the   department  of finance. No application may be filed prior to the date on   which the lease for the eligible premises is executed  by  the  landlord   and tenant.2.  No  abatement  pursuant  to this title shall be granted unless the   applicant files an application for a  certificate  of  abatement  within   sixty  days  following  the lease commencement date or within sixty days   following the  date  chapter  four  of  the  laws  of  nineteen  hundred   ninety-five  became  a  law,  whichever  is  later.  Notwithstanding the   foregoing sentence and any other provision of law to the contrary,  with   respect  to  leases commencing on or after April first, nineteen hundred   ninety-five and before  July  first,  nineteen  hundred  ninety-six,  an   application  for  a  certificate of abatement shall be considered timely   filed if filed within  one  hundred  eighty  days  following  the  lease   commencement  date  or within one hundred eighty days following the date   chapter four of the laws of nineteen hundred ninety-five became  a  law,   whichever is later.3.  In addition to any other information required by the department of   finance, the application for a certificate of abatement shall include an   abstract of the lease for the eligible premises for which  an  abatement   is being sought which abstract is signed by the landlord and the tenant.   Such  abstract  shall  include  the tenant's percentage share, the lease   commencement date, the rent commencement date, the expiration  date  for   such  lease  and  a  description  of  the improvements to be made to the   eligible premises  and  the  common  areas  of  the  eligible  building,   including  the  estimated  value  of such improvements. Such application   shall also include (i) a statement that the amount of  the  expenditures   on such improvements will equal or exceed the amount required by section   four  hundred  ninety-nine-cc  of  this  title,  (ii) a statement of the   number of persons who will, on the rent commencement date,  be  employed   in  the  eligible  premises,  (iii)  a  statement of the location of all   office or retail space in the city of New York occupied  by  the  tenant   prior  to the execution of the lease for the eligible premises, (iv) the   commencement and expiration dates of all leases for  eligible  premises,   (v)  the  aggregate floor area of the eligible building and, in addition   to the foregoing, for eligible premises as defined in subparagraph  (ii)   of  paragraph  (b)  or  paragraph (c) of subdivision ten of section four   hundred ninety-nine-aa of this title, (vi) the amount and percentage  of   such  eligible  premises  to  be  used  for industrial and manufacturing   activities and (vii) the amount and percentage of such eligible premises   to be used for ancillary purposes. Such  application  shall  also  state   that  the  applicant  agrees  to comply with and be subject to the rules   issued from time to time by the department of finance.4. Within one hundred eighty days  following  the  lease  commencement   date,  the applicant shall provide, in addition to any other information    required by the  department  of  finance,  evidence  acceptable  to  the   department  of  finance  that  the  number  of employees in the eligible   premises or in the  case  of  an  expansion  tenant,  in  the  expansion   premises,  and the expenditures on improvements to the eligible premises   and the common areas of the eligible building or,  in  the  case  of  an   expansion  tenant, to the expansion premises and the common areas of the   eligible  building  meet  the  requirements  of  section  four   hundred   ninety-nine-cc  of  this  title;  provided  that  for  a renewal tenant,   evidence acceptable to the department of finance  that  expenditures  on   improvements  to  the  eligible  premises  and  the  common areas of the   eligible  building  meet  the  requirements  of  section  four   hundred   ninety-nine-cc  of  this title shall be submitted within fourteen months   of the lease commencement date. The department of finance shall issue  a   certificate  of  abatement  upon  determining  that  the  applicant  has   submitted proof  acceptable  to  the  department  of  finance  that  the   applicant  has  met  the  requirements set forth in this title; provided   that, with respect to a renewal tenant, the department of finance  shall   issue  a  certificate  of  abatement upon determining that the applicant   has, not  later  than  one  hundred  eighty  days  following  the  lease   commencement  date,  submitted  to  the  department of finance (i) proof   acceptable to the department of finance that the requirements of section   four hundred ninety-nine-cc  of  this  title  concerning  the  requisite   number  of  employees  has  been  met,  (ii)  a  certification  that the   applicant intends to meet the requirements of such section four  hundred   ninety-nine-cc  concerning  expenditures on improvements within the time   specified in such section and (iii) such additional information  as  the   department of finance shall require.5.  The burden of proof shall be on the applicant to show by clear and   convincing evidence that the requirements for granting a certificate  of   abatement  have been satisfied. The department of finance shall have the   authority to require that statements in connection with such application   be made under oath.6. The department of  finance  may  provide  by  rule  for  reasonable   administrative   charges   or  fees  necessary  to  defray  expenses  in   administering the abatement program provided by this title.7. Except as otherwise provided in this subdivision, leases commencing   on or after July first, nineteen hundred  ninety-six  and  before  April   first,  nineteen hundred ninety-seven shall be subject to the provisions   of this title as amended by chapter four hundred seventy-two of the laws   of nineteen hundred ninety-six. Notwithstanding any other  provision  of   law  to the contrary, with respect to leases commencing on or after July   first, nineteen hundred ninety-six, an application for a certificate  of   abatement  shall  be considered timely filed if filed within one hundred   eighty days following the lease commencement date or within  sixty  days   following  the  date  chapter  four  hundred  seventy-two of the laws of   nineteen hundred ninety-six became a law, whichever is later. Except  as   otherwise provided in subdivision two of this section, leases commencing   before  July  first, nineteen hundred ninety-six shall be subject to the   provisions of this title as in effect prior to its amendment by  chapter   four hundred seventy-two of the laws of nineteen hundred ninety-six.8.  Except  as  provided in subdivisions nine and ten of this section,   leases commencing on or after April first, nineteen hundred ninety-seven   shall be subject to the provisions of this title as amended  by  chapter   four  hundred  forty  of the laws of two thousand three. Notwithstanding   any other provision of law to  the  contrary,  with  respect  to  leases   commencing  on  or  after April first, nineteen hundred ninety-seven, an   application for a certificate of abatement shall  be  considered  timely   filed  if  filed  within  one  hundred  eighty  days following the lease    commencement date or within sixty days following the  date  chapter  six   hundred  twenty-nine of the laws of nineteen hundred ninety-seven became   a law, whichever is later.9. Leases commencing on or after July first, two thousand for eligible   premises  located  within the abatement zone defined in paragraph (b) of   subdivision two of section four hundred  ninety-nine-aa  of  this  title   shall  be  subject to the provisions of this title as amended by chapter   two hundred sixty-one of the laws  of  two  thousand  and  chapter  four   hundred forty of the laws of two thousand three.10.  Leases  commencing  on or after July first, two thousand five for   eligible premises located within the abatement zone defined in paragraph   (c) of subdivision two of section four hundred  ninety-nine-aa  of  this   title  shall  be  subject  to the provisions of this title as amended by   chapter four hundred forty of the laws of two  thousand  three  and  the   chapter of the laws of two thousand five that added this subdivision.