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-CCCCC - Application for Tax Abatement.

§  499-ccccc.  Application  for  tax  abatement.  1.  To  obtain a tax
abatement authorized by this title, an  application  for  tax  abatement
shall  be  filed with a designated agency no later than the fifteenth of
March before the tax year, commencing on the first of  July,  for  which
the tax abatement authorized by this title is sought, provided, however,
that  such  application  for  tax  abatement may not be filed later than
March fifteenth, two thousand twenty-five.
2. Such application shall contain the following:
(a) The name, address and electronic mail address of the applicant and
the location of the eligible building.
(b) Proof that all required permits and other  approvals,  as  further
designated by rule, to construct, convert, alter or improve the premises
of   the   childcare  center  in  the  eligible  building  described  in
subdivision one of section four hundred ninety-nine-bbbbb of this  title
were obtained.
(c)  Proof  that  the  applicant  has  entered  into  a lease or other
agreement with a person to operate a childcare center  in  the  eligible
building   described   in   subdivision  one  of  section  four  hundred
ninety-nine-bbbbb of this title, or a copy of the new or amended  permit
issued  to  such childcare center by the department of health and mental
hygiene for such operation.
(d) Determinations that have been certified, in a form  prescribed  by
the  designated  agency,  by an engineer, architect, or certified public
accountant, licensed and registered pursuant to the education law, or by
another certified or licensed professional in the field of  business  or
design, as further designated by rule, as follows:
(i)  The area, in square feet, of the premises of the childcare center
in the eligible building described in subdivision one  of  section  four
hundred ninety-nine-bbbbb of this title;
(ii) The costs incurred in the construction, conversion, alteration or
improvement  that  has  resulted  in  the  creation  of  a premises of a
childcare center in such building;  or,  for  construction,  conversion,
alteration or improvement resulting in an increase in the maximum number
of  children  allowed on the premises of an existing childcare center in
such building, such costs that were necessary to  increase  the  maximum
number of children allowed on such premises; and
(iii)  The reasonableness of the costs to construct, convert, alter or
improve the premises of the childcare center in  the  eligible  building
described  in subdivision one of section four hundred ninety-nine-bbbbb,
which  requires  finding  that  such  costs  were  cost-reasonable   and
comparable   to  the  cost  of  constructing,  converting,  altering  or
improving a premises of a childcare center pursuant to the  health  code
of the city in a similar eligible building.
(e)  Any  other information or certifications required by a designated
agency pursuant to this title and the rules promulgated hereunder.
3. An application for tax abatement shall be in any format  prescribed
by a designated agency, including electronic form.
4.  An application for tax abatement shall be approved by a designated
agency  upon  determining  that  the  applicant  has   submitted   proof
acceptable  to  such agency that the requirements for obtaining such tax
abatement have been satisfied. The burden  of  proof  shall  be  on  the
applicant to show by clear and convincing evidence that the requirements
for granting such tax abatement have been satisfied.
5.  Upon  receipt  of  notification  from  a designated agency that an
application for tax abatement  has  been  approved,  the  department  of
finance  shall  apply  such  tax  abatement  to  the  real  property tax
liability of the eligible building  for  the  tax  year  for  which  the
abatement  was  sought,  provided  that  there  are  no outstanding real

property taxes, water and sewer charges, payments in lieu  of  taxes  or
other municipal charges with respect to the eligible building.