NY Real Prop Tax L § 499-FFFF (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-FFFF - Enforcement and Administration.

§  499-ffff.  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 solar electric generating systems  or  electric  energy storage equipment and any related structures and equipment;  (c)  to  establish  permit  or certification requirements to determine when the solar electric generating system  or  electric  energy  storage equipment  has  been  placed  in  service,  such  as certification by an architect, engineer or other certified or licensed professional  whom  a designated agency designates by rule;  (d) to establish guidance and procedures for determining or certifying eligible  solar  electric  generating  system or electric energy storage equipment expenditures;  (e) to prescribe forms and make and promulgate rules to carry out  the purposes of this title;  (f)  to  make the determinations provided for in sections four hundred ninety-nine-cccc and four hundred ninety-nine-eeee of this title and  to notify the department of finance of such determinations; and  (g)  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  a  designated 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-eeee of this title and (b) any other interagency coordination to facilitate the  purposes  of  this title.