NY Real Prop Tax L § 421-G (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 421-G - Exemption From Local Taxation of Certain Multiple Dwellings.

§  421-g. Exemption from local taxation of certain multiple dwellings. 1. When used in this section:  (a) "Aggregate floor area" shall mean the sum of the  gross  areas  of the  several  floors  of a building, measured from the exterior faces of exterior walls  or  from  the  center  lines  of  walls  separating  two buildings.  (b)  "Applicant"  shall mean any person obligated to pay real property taxes on the property for which an exemption from or abatement  of  real property  taxes  under  this  section is sought or in the case of exempt property, the record owner or lessee thereof.  (c) "Benefit period" shall mean the period of time when a recipient is eligible to receive benefits pursuant to subdivisions two and  three  of this section.  (d) "Certificate of eligibility" shall mean the document issued by the department  of housing preservation and development certifying a tax lot as eligible for benefits pursuant to this section.  (e) "Commencement of conversion" shall mean the date  of  issuance  by the department of buildings of a building permit for the conversion of a non-residential  building  to  an  eligible  multiple dwelling, provided however that such permit is issued on  or  after  July  first,  nineteen hundred ninety-five and no later than June thirtieth, two thousand six.  (f)  "Completion of conversion" shall mean the date of issuance by the department of buildings of  a  temporary  or  permanent  certificate  of occupancy for the portion of the building for which an application for a certificate of eligibility is filed.  (g)  "Eligible area" shall mean any area of a city having a population of one million or more persons in which, subject to the  applicable  law governing zoning in such city, tax benefits pursuant to this section for eligible  multiple  dwellings  are available, provided, however, that in the city of New York, subject to the applicable law governing zoning  in such  city,  the  eligible  area  in which tax benefits pursuant to this section for eligible multiple dwellings are  available  shall  mean  the area  in  the borough of Manhattan bounded by Murray Street on the north starting at the intersection of West Street and Murray  Street;  running easterly along the center line of Murray Street; connecting through City Hall  Park with the center line of Frankfort Street and running easterly along  the  center  lines  of  Frankfort  and  Dover  Streets   to   the intersection  of  Dover Street and South Street; running southerly along the center line of  South  Street  to  Peter  Minuit  Plaza;  connecting through  Peter  Minuit  Plaza  to  the  center  line of State Street and running northwesterly along the center  line  of  State  Street  to  the intersection  of  State Street and Battery Place; running westerly along the center line of Battery Place to the intersection  of  Battery  Place and  West  Street;  and  running northerly along the center line of West Street to the intersection of West Street and Murray Street.  (h) "Eligible  multiple  dwelling"  shall  mean  a  class  A  multiple dwelling,  except  a hotel, created from conversion of a non-residential building, provided, however, that  such  multiple  dwelling  is  located within  an  eligible  area,  and  provided  further,  however,  that the aggregate floor area of commercial, community facility and accessory use space within such multiple dwelling  does  not  exceed  twenty-five  per centum of the aggregate floor area of such multiple dwelling.  (i)  "Non-residential building" shall mean a structure or portion of a structure having at least one floor, a roof and  at  least  three  walls enclosing all or most of the space used in connection with the structure or  portion  of  the structure, which has a certificate of occupancy for commercial, manufacturing or other non-residential use for not less than ninety per centum of the aggregate  floor  area  of  such  structure  or  portion of such structure, or other proof of such non-residential use as is acceptable to the department of housing preservation and development.  (j)  "Person" shall mean an individual, corporation, limited liability company, partnership, association, agency,  trust,  estate,  foreign  or domestic government or subdivision thereof, or other entity.  (k)  "Recipient"  shall  mean  an  applicant  to whom a certificate of eligibility has been issued pursuant to this section, or  the  successor in  interest  of  such  applicant,  provided that where a person who has entered into a lease or purchase agreement with the owner or  lessee  of exempt property has been a co-applicant, such person or the successor in interest of such person shall be the recipient.   2.  (a)  Within  a  city  having  a  population of one million or more persons, a tax lot containing an eligible multiple dwelling that is  the subject  of a certificate of eligibility issued pursuant to this section shall be exempt from real property taxation for  local  purposes,  other than  assessments  for local improvements, on the amount of the assessed value attributable exclusively to the physical improvement, for a period not to exceed  twelve  consecutive  years  beginning  in  the  tax  year immediately  following  the issuance of a certificate of eligibility, so long as such eligible multiple dwelling is used or held out for use  for dwelling purposes, except as otherwise provided herein. During the first eight  years, the exemption shall equal the amount of the assessed value attributable exclusively to the physical improvement. During  the  ninth year, the exemption shall equal eighty per centum of such amount; during the  tenth  year,  the  exemption  shall  equal sixty per centum of such amount; during the eleventh year, the exemption shall  equal  forty  per centum  of such amount; and during the twelfth year, the exemption shall equal twenty per centum of such amount.   The following table shall illustrate the computation of the  exemption pursuant to this paragraph:     Tax Year Following                           Percentage of    Date of Issuance of                          Applicable    Certificate of Eligibility                   Exemption            1                                      100%            2                                      100%            3                                      100%            4                                      100%            5                                      100%            6                                      100%            7                                      100%            8                                      100%            9                                       80%           10                                       60%           11                                       40%           12                                       20%  (b)  Notwithstanding  paragraph (a) of this subdivision, within a city having a population of one million or more persons, a tax lot containing an eligible multiple dwelling that is the subject of  a  certificate  of eligibility  issued  pursuant  to this section and that is in a building that, in  accordance  with  procedures  set  forth  in  local  law,  was designated as a landmark before completion of conversion shall be exempt from  real  property taxation for local purposes, other than assessments for local improvements, on the amount of the assessed value attributable exclusively to the physical improvement, for  a  period  not  to  exceed thirteen  consecutive  years  beginning  in  the  tax  year  immediately following the issuance of a certificate of eligibility, so long as  such  eligible  multiple  dwelling  is  used  or held out for use for dwelling purposes, except as otherwise provided herein.  During  the  first  nine years,  the  exemption  shall  equal  the  amount  of the assessed value attributable  exclusively  to the physical improvement. During the tenth year, the exemption shall equal eighty per centum of such amount; during the eleventh year, the exemption shall equal sixty per  centum  of  such amount;  during  the  twelfth  year, the exemption shall equal forty per centum of such amount; and during the  thirteenth  year,  the  exemption shall equal twenty per centum of such amount.   The  following table shall illustrate the computation of the exemption pursuant to this paragraph:     Tax Year Following                           Percentage of    Date of Issuance of                          Applicable    Certificate of Eligibility                   Exemption            1                                      100%            2                                      100%            3                                      100%            4                                      100%            5                                      100%            6                                      100%            7                                      100%            8                                      100%            9                                      100%           10                                       80%           11                                       60%           12                                       40%           13                                       20%    2-a. Within a city having a population of one million or more persons, a tax lot containing a non-residential building  shall  be  exempt  from real  property  taxation  for local purposes, other than assessments for local improvements, on the amount of  the  assessed  value  attributable exclusively  to  the  physical improvement, for the tax year immediately following the first taxable status date that  meets  the  following  two conditions:  (i)  such taxable status date occurs after the commencement of conversion and (ii) such taxable status date  is  the  first  taxable status  date on which an increase in assessed value attributable to such physical improvement has been assessed.  Notwithstanding  the  foregoing sentence, no such exemption shall be granted if completion of conversion occurs  before  the fifteenth day of April following such taxable status date.  In  the  event  that  an  exemption  granted  pursuant  to   this subdivision  is  not  reflected on the final assessment roll prepared on the basis of such taxable status date, the commissioner  of  finance  is hereby  authorized  to  refund  or credit in the fiscal year relating to such taxable status date or in the next following fiscal year an  amount equivalent  to  the exempt amount multiplied by the applicable tax rate. In addition to any other basis for revocation of  an  exemption  granted pursuant  to  this  section,  the  exemption  granted  pursuant  to this subdivision to a non-residential  building  shall  be  revoked  if  such building is not converted into an eligible multiple dwelling that is the subject of a certificate of eligibility issued pursuant to this section.   3.  (a)  Within  a  city  having  a  population of one million or more persons, in addition to the benefits set forth  in  subdivision  two  of this section, a tax lot containing an eligible multiple dwelling that is the  subject  of  a  certificate  of eligibility issued pursuant to this section shall receive an abatement of real property taxes for  a  period not  to  exceed  fourteen  consecutive  years  beginning in the tax year  immediately following the issuance of a certificate of  eligibility,  so long  as such eligible multiple dwelling is used or held out for use for dwelling purposes, except as otherwise provided herein. During the first year,  the  abatement  shall be equal to the amount of the real property tax that would have been due but for such abatement, provided,  however, that  if the tax lot, during the first year of such abatement, was fully or partially exempt from real property taxes, other than pursuant to the exemption authorized by this section, then the abatement shall equal the amount of the real property tax that would have been due  but  for  such full  or  partial  exemption. During the second through tenth years, the abatement shall equal one hundred per centum of such amount; during  the eleventh  year,  the  abatement  shall  equal  eighty per centum of such amount; during the twelfth year, the abatement  shall  equal  sixty  per centum  of  such amount; during the thirteenth year, the abatement shall equal forty per centum of such amount; and during the  fourteenth  year, the abatement shall equal twenty per centum of such amount.   The  following table shall illustrate the computation of the abatement pursuant to this paragraph:     Tax Year Following                           Percentage of    Date of Issuance of                          Applicable    Certificate of Eligibility                   Abatement            1                                      100%            2                                      100%            3                                      100%            4                                      100%            5                                      100%            6                                      100%            7                                      100%            8                                      100%            9                                      100%           10                                      100%           11                                       80%           12                                       60%           13                                       40%           14                                       20%  (b) Notwithstanding paragraph (a) of this subdivision, within  a  city having  a  population of one million or more persons, in addition to the benefits set forth in  subdivision  two  of  this  section,  a  tax  lot containing  an  eligible  multiple  dwelling  that  is  the subject of a certificate of eligibility issued pursuant to this section and  that  is in  a  building  that,  in accordance with procedures set forth in local law, was designated as a landmark before completion of conversion  shall receive  an  abatement of real property taxes for a period not to exceed fifteen  consecutive  years  beginning  in  the  tax  year   immediately following  the issuance of a certificate of eligibility, so long as such eligible multiple dwelling is used or held  out  for  use  for  dwelling purposes,  except  as  otherwise provided herein. During the first year, the abatement shall be equal to the amount of the real property tax that would have been due but for such abatement, provided, however,  that  if the  tax  lot,  during  the  first  year of such abatement, was fully or partially exempt from real property taxes, other than  pursuant  to  the exemption authorized by this section, then the abatement shall equal the amount  of  the  real property tax that would have been due but for such full or partial exemption. During the second through eleventh years, the abatement shall equal one hundred per centum of such amount; during  the twelfth  year,  the  abatement  shall  equal  eighty  per centum of such  amount; during the thirteenth year, the abatement shall equal sixty  per centum  of  such amount; during the fourteenth year, the abatement shall equal forty per centum of such amount; and during  the  fifteenth  year, the abatement shall equal twenty per centum of such amount.   The  following table shall illustrate the computation of the abatement pursuant to this paragraph:     Tax Year Following                           Percentage of    Date of Issuance of                          Applicable    Certificate of Eligibility                   Abatement            1                                      100%            2                                      100%            3                                      100%            4                                      100%            5                                      100%            6                                      100%            7                                      100%            8                                      100%            9                                      100%           10                                      100%           11                                      100%           12                                       80%           13                                       60%           14                                       40%           15                                       20%  (c) If, as a result of application to the tax commission  or  a  court order  or  action  by  the  department of finance, the billable assessed value is reduced,  the  department  of  finance  shall  recalculate  the abatement  utilizing  such  reduced  billable assessed value. The amount equal to the difference between the abatement originally granted and the abatement as so recalculated shall be deducted from any refund otherwise payable or remission otherwise due as a  result  of  such  reduction  in billable assessed value, and any balance of such amount remaining unpaid after  making  any  such  deduction  shall  be paid to the department of finance within thirty days from the date of mailing by the department of finance of a notice of the amount payable.  Such  amount  payable  shall constitute  a  tax lien on the eligible multiple dwelling as of the date of such notice and, if not paid within such thirty-day  period,  penalty and interest at the rate applicable to delinquent taxes on such eligible multiple dwelling shall be charged and collected on such amount from the date of such notice to the date of payment.   4.  If  the aggregate floor area of commercial, community facility and accessory use space exceeds twelve per centum  of  the  aggregate  floor area  of  any  building receiving benefits pursuant to this section, the benefits provided pursuant to this section shall be equal to the  amount provided  by  subdivisions two, two-a and three of this section, reduced by a percentage equal to the difference between the per  centum  of  the aggregate   floor  area  that  is  commercial,  community  facility  and accessory use space and twelve per centum, provided,  however,  that  if the aggregate floor area of such building contains more than twenty-five per  centum of commercial, community facility and accessory use space no benefits shall be available pursuant to  this  section.  In  calculating aggregate  floor area for purposes of subdivision two-a of this section, "aggregate floor area" shall mean  the  intended  aggregate  floor  area after completion of conversion, as set forth in the building plans filed with  the  department  of buildings. If, after completion of conversion, the actual aggregate floor area of commercial,  community  facility  and  accessory use space is greater than the intended aggregate floor area of such  space  and  the  actual aggregate floor area of such space exceeds twelve per centum of the actual aggregate floor area, then the  benefits granted  pursuant  to subdivision two-a of this section shall be revoked or partially revoked, as required, to reflect the actual aggregate floor area of such  space.  If  a  building  contains  a  separately  assessed non-residential  parcel,  the  aggregate floor area of such parcel shall not be considered in calculating the aggregate floor area of commercial, community facility and  accessory  use  space  relevant  to  determining eligibility  for,  and amount of, benefits pursuant to this section. For the purposes of this section, accessory use space shall not include home occupation space or  accessory  parking  space  located  not  more  than twenty-three feet above the curb level.   5. Benefits under this section may not be combined with benefits under any other section of this chapter for the same tax lot.   6.   Notwithstanding   the   provisions  of  any  local  law  for  the stabilization of rents in multiple dwellings  or  the  emergency  tenant protection act of nineteen seventy-four, the rents of each dwelling unit in an eligible multiple dwelling shall be fully subject to control under such  local  law,  unless  exempt  under  such local law from control by reason of the cooperative or condominium status of  the  dwelling  unit, for  the  entire  period  for  which  the  eligible multiple dwelling is receiving benefits pursuant to this section, provided, however, that for purposes of this subdivision, an eligible  multiple  dwelling  receiving benefits   pursuant  to  this  section  whose  benefits  are  suspended, terminated or revoked by the  department  of  housing  preservation  and development  shall  be deemed to be receiving benefits for the length of time such benefits would have been received if  such  benefits  had  not been  suspended, terminated or revoked, or for the period such local law is in  effect,  whichever  is  shorter.  Thereafter,  such  rents  shall continue  to  be  subject  to  such control, except that such rents that would not have been subject to such control but  for  this  subdivision, shall  be  decontrolled  if  the landlord has included in each lease and renewal thereof for such unit for the tenant in residence at the time of such decontrol a notice in at least twelve  point  type  informing  such tenant  that  the  unit  shall become subject to such decontrol upon the expiration of benefits pursuant to this section.   7. (a) In a non-residential building of less than one hundred thousand square feet of aggregate floor area,  completion  of  conversion  to  an eligible  multiple  dwelling  of at least seventy-five per centum of the aggregate floor area of such non-residential building  must  take  place within three years of commencement of conversion.  (b)  Only  the  aggregate floor area for which conversion is completed within such three-year period shall be  considered  in  calculating  the exemption and abatement provided pursuant to this section.  (c)  In  a  non-residential building of less than one hundred thousand square feet of aggregate floor area  containing  a  separately  assessed non-residential  parcel,  the  aggregate  floor  area of such separately assessed non-residential parcel shall not be considered  in  determining whether  seventy-five  per  centum  of  the aggregate floor area of such non-residential building has been  converted  to  an  eligible  multiple dwelling.   8.  (a)  In  a non-residential building of one hundred thousand square feet or more of aggregate floor area, completion  of  conversion  to  an eligible  multiple  dwelling  of at least seventy-five per centum of the aggregate floor area of such non-residential building  must  take  place within five years of commencement of conversion, provided, however, that completion  of  conversion  to an eligible multiple dwelling of at least  fifty per centum of the aggregate floor  area  of  such  non-residential building   must  take  place  within  three  years  of  commencement  of conversion, and provided further that proof  of  completion  of  partial conversion within three years shall be submitted with an application for a  certificate  of eligibility for full exemption and abatement benefits pursuant to this section.  (b) In a non-residential building of one hundred thousand square  feet or  more of aggregate floor area in which completion of conversion to an eligible multiple dwelling of at least fifty per centum of the aggregate floor area of such non-residential building has taken place within three years of commencement of conversion, and  which  is  the  subject  of  a certificate  of  eligibility for partial exemption and partial abatement issued pursuant to this section, partial exemption and partial abatement of real property taxes shall  be  available,  as  follows:  (i)  partial exemption  benefits  shall  equal  the  amount  of  the  assessed  value attributable exclusively to the physical improvement resulting from  the conversion  of  at least fifty per centum of the aggregate floor area of the non-residential building that has received a  temporary  certificate of  occupancy  and (ii) partial abatement benefits shall be equal to the amount of the real property tax that would  have  been  due  during  the first year of such partial abatement but for such partial abatement upon the amount of square feet of aggregate floor area of the non-residential building  that  has  received  a  temporary certificate of occupancy for conversion of at least fifty per centum of the aggregate floor  area  of the  non-residential  building,  provided, however, that if the tax lot, during the first year of such partial abatement was fully  or  partially exempt  from  real  property taxes, other than pursuant to the exemption authorized by this section, then the partial abatement shall be equal to the amount of real property tax that  would  have  been  due  upon  such amount  of  square  feet  of aggregate floor area of the non-residential building but for  such  full  or  partial  exemption.  Nothing  in  this paragraph  shall  be deemed to require an applicant to apply for partial exemption or abatement benefits  pursuant  to  this  section,  provided, however,  that  if an applicant applies for a certificate of eligibility for such benefits, he or she shall submit proof of completion of partial conversion with the application for such certificate.  (c) In a non-residential building of one hundred thousand square  feet or  more of aggregate floor area only the aggregate floor area for which conversion  is  completed  within  the  five-year  period  specified  in paragraph  (a)  of this subdivision or, in the case of partial exemption from or partial abatement of real property taxes, the three-year  period specified  in  paragraph (b) of this subdivision, shall be considered in calculating the  exemption  and  abatement  provided  pursuant  to  this section,  provided,  however,  that  neither  partial exemption from nor partial  abatement  of  real  property  taxes  shall  be  available  for commercial, community facility or accessory use space.  (d)  In a non-residential building of one hundred thousand square feet or more  of  aggregate  floor  area  containing  a  separately  assessed non-residential  parcel,  the  aggregate  floor  area of such separately assessed non-residential parcel shall not be considered  in  determining whether  seventy-five  per  centum  or, in the case of partial exemption from or partial abatement of real property taxes, fifty  per  centum  of the  aggregate  floor  area  of  such  non-residential building has been converted to an eligible multiple dwelling.  (e) Any partial exemption from or partial abatement of  real  property taxes granted pursuant to this section for a non-residential building of one  hundred  thousand square feet or more of aggregate floor area shall be revoked if completion of conversion to an eligible multiple  dwelling  of  at least seventy-five per centum of the aggregate floor area of such non-residential building has  not  taken  place  within  five  years  of commencement of conversion.  (f)  The  time periods specified in subdivisions two and three of this section shall begin upon  receipt  of  any  partial  exemption  from  or partial  abatement of real property taxes for a non-residential building of one hundred thousand square feet or more of aggregate floor area.   9. (a) An application  for  a  certificate  of  eligibility  for  full exemption and abatement benefits pursuant to this section shall be filed with  the  department  of  housing preservation and development no later than close of business day on the thirty-first day of March  immediately following   the  first  taxable  status  date  following  completion  of conversion. If a certificate of eligibility for  partial  exemption  and abatement  benefits  pursuant to this section is sought by an applicant, an application for a certificate of eligibility for such benefits  shall be  filed with the department of housing preservation and development no later than close of business  day  on  the  thirty-first  day  of  March immediately following the first taxable status date following completion of  partial  conversion.  The  department  of  housing  preservation and development shall issue a certificate of eligibility for  benefits  upon determining  that  the  applicant  satisfies  the  requirements  of this section.  (b) In addition to any other information required by the department of housing preservation and development, an application for  a  certificate of  eligibility  for  benefits  under  this section shall state that the applicant agrees to comply with and be subject to rules  promulgated  by the department of finance and the department of housing preservation and development  to  secure  compliance with this section and all applicable local, state and federal laws. Such application shall also certify  that all  taxes, water charges and sewer rents 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 or other appropriate agency.  (c) The burden of proof shall be on the applicant to show by clear and convincing evidence that the requirements for  granting  benefits  under this section have been satisfied. The department of housing preservation and  development  shall have the authority to require that statements in connection with the application shall be made under oath.  (d)  The  department  of  finance  and  the  department   of   housing preservation  and  development  may  promulgate  rules  to carry out the purposes of this section, including, but not limited to, rules providing for such administrative charges or  fees  as  are  necessary  to  defray expenses  in administering the benefit program provided pursuant to this section and rules defining, or expanding upon the definition  of,  terms used in this section.   10. Any tax lot which is partly located inside the eligible area shall be deemed to be entirely located inside such area.   11.  No  benefits  pursuant  to  this section shall be granted for any conversion to an eligible multiple dwelling unless the  applicant  shall file, together with the application for a certificate of eligibility, an affidavit setting forth the following information:  (a)  a statement that within the seven years immediately preceding the date of application  for  a  certificate  of  eligibility,  neither  the applicant,  nor any person owning a substantial interest in the property as defined in paragraph  (c)  of  this  subdivision,  nor  any  officer, director  or general partner of the applicant or such person was finally adjudicated by a  court  of  competent  jurisdiction  to  have  violated section  two hundred thirty-five of the real property law or any section  of article one hundred fifty of the penal law or any similar  arson  law of another jurisdiction with respect to any building, or was an officer, director  or  general  partner  of  a person at the time such person was finally adjudicated to have violated such law; and  (b)  a  statement setting forth any pending charges alleging violation of section two hundred thirty-five of  the  real  property  law  or  any section  of  article  one  hundred fifty of the penal law or any similar arson law of another jurisdiction with respect to any  building  by  the applicant or any person owning a substantial interest in the property as defined  in  paragraph (c) of this subdivision, or any officer, director or general partner of the applicant or such person, or  any  person  for whom  the  applicant  or  person  owning  a  substantial interest in the property is an officer, director or general partner.  (c) "Substantial interest" as used in this subdivision and subdivision twelve of this section shall mean ownership and control of  an  interest of ten per centum or more in property or any person owning a property.   12. (a) If any person described in the statement required by paragraph (b)  of  subdivision  eleven  of  this  section or paragraph (b) of this subdivision is finally adjudicated by a court of competent  jurisdiction to be guilty of any charge listed in such statement, the recipient shall cease  to  be  eligible  for benefits pursuant to this section and shall pay, with interest, any taxes for which benefits were  claimed  pursuant to this section.  (b)  The  recipient shall, on the certificate of continuing use, state whether any charges alleging violation by the recipient  or  any  person owning  a substantial interest in the property, or any officer, director or general partner of the  recipient  or  person  owning  a  substantial interest in the property, or any person for whom the recipient or person owning a substantial interest in the property is an officer, director or general partner, of section two hundred thirty-five of the real property law  or any section of article one hundred fifty of the penal law or any similar arson law of another jurisdiction, are pending. For purposes  of this  paragraph,  "substantial  interest" shall have the same meaning as set forth in paragraph (c) of subdivision eleven of this section.   13. In addition to any other qualifications for benefits  pursuant  to this section, an applicant must be:  (a)  obligated  to  pay  real  property  tax on the property for which benefits are sought, whether such obligation arises  because  of  record ownership  of  such  property, or because the obligation to pay such tax has been assumed by contract; or  (b) the record owner or lessee of property which is exempt  from  real property  taxation  who  has  entered into an agreement to sell or lease such property to another person. Such person  shall  be  a  co-applicant with such owner or lessee.   14.  A  co-applicant with a public entity shall be eligible to receive benefits pursuant to this section, provided that for such period as  the property  which  is  the  subject  of  the certificate of eligibility is exempt from real property taxation because it is owned or controlled  by a  public  entity  no  benefits  shall  be  available  to such recipient pursuant to this section. Such recipient shall receive benefits pursuant to this section when such property ceases to be eligible  for  exemption pursuant  to  other  provisions of law, as follows: the recipient shall, commencing with the date such tax exemption ceases, and continuing until the expiration of the benefit period pursuant to this  section,  receive the  benefits  to  which such recipient is entitled in the corresponding tax year pursuant to this section.   15. For the duration of the benefit period, the recipient  shall  file annually with the department of housing preservation and development, on  or before the taxable status date, a certificate of continuing use. Such certificate  shall  be on a form prescribed by the department of housing preservation and development. The department of housing preservation and development  shall  have the authority to require such information as it deems necessary to  determine  whether  the  recipient  has  established continuing   eligibility   for   benefits.  The  department  of  housing preservation and development  shall  have  the  authority  to  terminate benefits  pursuant to this section upon failure of the recipient to file such certificate by the taxable status date. The burden of  proof  shall be on the recipient to establish continuing eligibility for benefits and the  department of housing preservation and development may require that statements made in such certificate shall be made under oath.   16. Any recipient whose property is the subject of  a  certificate  of eligibility for benefits pursuant to this section who converts aggregate floor area within such property from the use authorized pursuant to this section  where  such  conversion  results  in less that seventy-five per centum of the aggregate floor area of such property being used  or  held out  for  use for dwelling purposes, or where such conversion results in more than twenty-five per centum of such aggregate floor area being used or held out for use for commercial, community facility or accessory  use space,  or  where  such conversion in a building of one hundred thousand square feet or more of aggregate floor area that has  a  certificate  of eligibility  for  a  partial  exemption or partial abatement pursuant to subdivision eight of this section results in less than fifty per  centum of such aggregate floor area being used or held out for use for dwelling purposes,  shall  cease  to be eligible for benefits as of the last date upon which the recipient met the requirements of this section and proves by clear and convincing evidence that at least seventy-five  per  centum of the aggregate floor area of the property was used or held out for use for  dwelling  purposes,  or  twenty-five  per  centum  or  less  of the aggregate floor area of such property was used or held out for  use  for commercial, community facility or accessory use space, or at least fifty per centum of the aggregate floor area of such property in a building of one  hundred  thousand  square  feet  or more which is receiving partial exemption or partial abatement benefits was used or held out for use for dwelling  purposes,  respectively.  Such  recipient  shall   pay,   with interest,  any  taxes  for  which benefits were claimed after such date, including the pro-rata share of tax for which any benefits were  claimed during  the  tax  year  in which the property was converted to a use not eligible for benefits under this section.   17. All taxes plus interest required to be paid retroactively pursuant to this section shall constitute a tax lien as of the date  that  it  is determined  that such taxes and interest are owed. All interest shall be calculated from the date the taxes would  have  been  due  but  for  the benefits  claimed pursuant to this section at three per centum above the applicable  rate  of  interest  imposed  by  such  city  generally   for non-payment  of  real property tax with respect to such property for the period in question.   18. (a) The department of housing  preservation  and  development  may deny,  reduce,  suspend,  terminate  or  revoke  any  exemption  from or abatement of tax payments pursuant  to  this  section  whenever:  (i)  a recipient  fails  to comply with the requirements of this section or the rules promulgated hereunder; or (ii) an application, certificate, report or other document submitted by an applicant  or  recipient  pursuant  to this  section  or  the  rules  promulgated hereunder contains a false or misleading statement as to  a  material  fact  or  omits  to  state  any material  fact  necessary  in  order  to make the statements therein not false  or  misleading.  The  department  of  housing  preservation   and  development  may  declare  any  applicant  or  recipient  referred to in subparagraph (i) or (ii) of this paragraph to be ineligible  for  future benefits pursuant to this section for the same or other property.  (b)  Notwithstanding  any other law to the contrary, a recipient shall be personally liable  for  any  taxes  owed  pursuant  to  this  section whenever  such  recipient fails to comply with this section or the rules promulgated hereunder, or makes such false or  misleading  statement  or omission,  and  the  department  of housing preservation and development determines that such act was due to the recipient's willful neglect,  or that  under  the  circumstances  such  act  constituted  a  fraud on the department of housing  preservation  and  development,  or  a  buyer  or prospective  buyer  of  the  property. The remedy provided herein for an action in personam shall be in addition to any other remedy or procedure for the enforcement of collection of delinquent taxes  provided  by  any general,  special  or  local  law. Any lease provision which obligates a tenant to pay taxes which become due because of willful neglect or fraud by the recipient, or otherwise relieves  or  indemnifies  the  recipient from  any personal liability arising hereunder, shall be void as against public policy except where the imposition of such taxes or liability  is occasioned by actions of the tenant in violation of the lease.  (c)  In order to carry out the purposes of this section the department of housing preservation and development may administer oaths to and take the testimony of any person, including but not limited to the  owner  of property  which  is  the  subject of an application for a certificate of eligibility or a certificate of eligibility pursuant to this section and issue subpoenas requiring the attendance of persons and  the  production of  such  bills,  books,  papers  or  other  documents  as it shall deem necessary.  (d) If, during the benefit period, any real property tax or  water  or sewer  charge  due  and  payable  with  respect to property receiving an exemption or abatement pursuant to this section shall remain unpaid  for at  least  one  year  following  the  date upon which such tax or charge became due and payable, all exemptions and abatements  granted  pursuant to  this  section with respect to such property shall be revoked, unless within thirty days from the mailing of a notice  of  revocation  by  the department  of finance satisfactory proof is presented to the department of finance that any and all delinquent  taxes  and  charges  owing  with respect to such property as of the date of such notice have been paid in full  or  are  currently being paid in timely installments pursuant to a written agreement with the department of finance  or  other  appropriate agency.  Any  revocation  pursuant  to this paragraph shall be effective with respect to real property tax which became due and payable following the date of such revocation.