2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 6 - Childcare Center Tax Abatement for Certain Properties in a City Having a Population of One Million or More › 499-AAAAA - Definitions.

§ 499-aaaaa. Definitions. When used in this title, the following terms
  shall have the following meanings:
1.  "Abatement  period"  means  the tax year or tax years in which the
  abatement is applied by the department of finance to the  real  property
  tax  liability of an eligible building, provided that such abatement may
  not be applied to the real  property  tax  liability  of  such  building
  during more than five tax years.
2.  "Applicant"  means  an  owner  who  files  an  application for tax
  abatement.
3.  "Application  for  tax  abatement"  means  an  application  for  a
  childcare   center  tax  abatement  pursuant  to  section  four  hundred
  ninety-nine-ccccc of this title.
4. "Childcare center" means a childcare program for which a permit  to
  operate  such  program  has  been issued by the department of health and
  mental hygiene pursuant to the health code of the city.
5. "Childcare desert"  means  a  census  tract  in  a  city  having  a
  population  of  one million or more where, at the time of an application
  for tax abatement, there are three or more children under five years  of
  age  for  each available childcare slot, or where there are no available
  childcare slots, as of the most recently published determinations by the
  office of children and family services.
6. "City" means a city with a population of one million or more.
7. "Cost-reasonable" means having a  cost  that,  in  its  nature  and
  amount, does not exceed that which would be incurred by a prudent person
  under  the circumstances prevailing at the time the decision was made to
  incur the cost.
8. "Department of finance" means the department of finance of  a  city
  having a population of one million or more.
9.  "Department  of health and mental hygiene" means the department of
  health and mental hygiene of a city having a population of  one  million
  or more.
10.  "Designated agency" means an agency of a city having a population
  of one million or more that is designated by the mayor of such  city  to
  exercise  the  functions,  powers  and  duties  of  a  designated agency
  pursuant to this title.
11. "Eligible building" means a class one, class  two  or  class  four
  property,  as such classes of property are defined in subdivision one of
  section eighteen hundred two of this  chapter,  located  within  a  city
  having  a population of one million or more, provided that, for any such
  property held in the condominium form of ownership, "eligible  building"
  shall mean a tax lot in such property.
12.  "Owner"  means the owner of an eligible building, or with respect
  to an eligible building held in the cooperative form of  ownership,  the
  board  of  directors  of  a  cooperative apartment corporation, or, with
  respect to  an  eligible  building  held  in  the  condominium  form  of
  ownership,  an  owner  of  a  tax  lot  in such building or the board of
  managers of such building.
13. "Premises" means the location of a childcare center  as  specified
  on  the permit for the operation of such center issued by the department
  of health and mental hygiene pursuant to the health code of the city.