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

§  499-d. 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,  and 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-c 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 premises in the abatement zone   used or occupied as office or retail space and (v) the  aggregate  floor   area  of  the  eligible building. 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  sixty  days  following  the  rent  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-c 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-c 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 sixty days  following   the  rent  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-c  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-c 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. Leases  commencing  on  or  after  April  first,  nineteen  hundred   ninety-seven shall be subject to the provisions of this title as amended   by  chapter  six  hundred  twenty-nine  of  the laws of nineteen hundred   ninety-seven, chapter one hundred eighteen of the laws of  two  thousand   one,  chapter  four  hundred  forty  of  the laws of two thousand three,   chapter sixty of the laws of two thousand seven, chapter  twenty-two  of   the  laws  of  two  thousand  ten, chapter fifty-nine of the laws of two   thousand fourteen, chapter twenty of the laws of two  thousand  fifteen,   chapter  of  the  laws  of two thousand seventeen and the chapter of the   laws of two thousand twenty that amended  this  phrase.  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.