NY Real Prop Tax L § 489-EEEE (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-EEEE - Application for Certificate of Eligibility.

§ 489-eeee. Application for certificate of eligibility. 1. Application   for  a  certificate  of  eligibility  pursuant to this title may be made   immediately following the effective date of a local law enacted pursuant   to this title and continuing until June thirtieth, two  thousand  eight;   provided, however, that application for a certificate of eligibility for   renovation  construction  work  for  property  located in the renovation   exemption area specified  in  subparagraph  (ii)  of  paragraph  (d)  of   subdivision  five of section four hundred eighty-nine-cccc of this title   may  not  be  made  after   January   thirty-first,   nineteen   hundred   ninety-five;   provided,   further,  however,  that  application  for  a   certificate of  eligibility  for  construction  of  a  new  building  or   structure  that  meets the requirements set forth in subdivision nine of   section  four  hundred  eighty-nine-dddd  of  this  title  in  the   new   construction  exemption  area  specified in paragraph (a) of subdivision   six of section four hundred eighty-nine-cccc of this title  may  not  be   made after December thirty-first, nineteen hundred ninety-six; provided,   further,  however, that application for a certificate of eligibility for   construction of a new building or structure that meets the  requirements   set  forth  in subdivision nine of section four hundred eighty-nine-dddd   of this title in  the  new  construction  exemption  area  specified  in   paragraph   (b)   of   subdivision   six   of   section   four   hundred   eighty-nine-cccc of this title may not be made after June thirtieth, two   thousand  three.  Such  application  shall  state  whether  it  is   for   industrial,  commercial  or  renovation  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 the   rules issued from time to time by the department of  finance  to  secure   compliance  with  all  applicable  city, state and federal laws or which   implement mayoral directives and executive  orders  designed  to  ensure   equal  employment  opportunity.  If  required  by  local  law or rule as   described in section four hundred eighty-nine-llll of this  title,  such   application  shall  also  state that the applicant agrees to comply with   the program established thereby to ensure  meaningful  participation  of   minority  and  women-owned business enterprises in construction work for   which the applicant  receives  benefits.  Such  application  shall  also   certify  that all taxes 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.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   or abatement or deferral of 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 be made under   oath.3. The department of finance shall issue a certificate of  eligibility   upon  determining  that  the  applicant  satisfies  the requirements for   industrial, commercial or renovation construction work in an area  where   benefits  are  available  for  such  work.  Such certificate shall state   whether such benefits are to be granted for  industrial,  commercial  or   renovation construction work, and in which class of area the property is   located.  The  effective date of such certificate, except as provided in   paragraph (b) or paragraph (d) of  subdivision  three  of  section  four    hundred  eighty-nine-dddd of this title, shall be the earlier of (a) the   date on which a building permit for the construction work is  issued  by   the  department  of  buildings, or (b) the last day before the effective   date  of  any  designation of boundaries by the commission which changes   the class of area in which the property is located so as to  reduce  the   level  of  benefits  for  commercial construction work on such property.   Where the effective date of  the  certificate  of  eligibility  is  July   first,  nineteen  hundred  ninety-two or after, the benefits granted for   industrial, commercial or renovation construction work pursuant to  this   title  shall  be  in  accordance  with  the  provisions of this title as   amended by chapter seven hundred eighty-one  of  the  laws  of  nineteen   hundred  ninety-two,  chapter  seven  hundred  twenty-six of the laws of   nineteen hundred ninety-four, chapter six hundred sixty-one of the  laws   of  nineteen hundred ninety-five, chapter one hundred forty-three of the   laws of nineteen hundred ninety-nine, chapter one hundred three  of  the   laws  of  two thousand three and the chapter of the laws of two thousand   seven which amended this subdivision. Where the effective  date  of  the   certificate  is  June  thirtieth, nineteen hundred ninety-two or before,   the benefits granted for  industrial  or  commercial  construction  work   pursuant  to  this  title  shall be in accordance with the provisions of   this title as it was in effect until June  thirtieth,  nineteen  hundred   ninety-two  immediately  prior to its amendment by chapter seven hundred   eighty-one of the laws of  nineteen  hundred  ninety-two.  No  recipient   whose  property  is  the  subject  of  a  certificate of eligibility for   commercial construction work in a deferral area  shall  be  eligible  to   apply  for a certificate of eligibility for renovation construction work   on the same property, where the renovation construction work is the same   as, or similar to,  the  commercial  construction  work  for  which  the   deferral  area  certificate  was  issued,  until  three  years after the   effective date of the deferral  area  certificate.  No  recipient  shall   receive  a  tax deferral and a tax exemption for the same expenditure on   eligible construction work.4. A copy of the certificate of eligibility  shall  be  filed  by  the   department  of finance in the manner prescribed for recording a mortgage   pursuant to section two hundred ninety-one-d of the real property law.5. The department of  finance  may  provide  by  rule  for  reasonable   administrative   charges   or  fees  necessary  to  defray  expenses  in   administering the benefit program provided by this title.