2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-C - Tax Exemption for Certain Industrial and Commercial Properties in a City of One Million or More Persons › 489-EEE - Applications for Certificates of Eligibility.

§   489-eee.   Applications   for   certificates  of  eligibility.  1.
Applications for a certificate of eligibility  pursuant  to  this  title
shall  be  submitted for preliminary approval to the office for economic
development commencing immediately after the effective date of  a  local
law  enacted  pursuant to this title and continuing until the earlier of
the thirty-first day of January, nineteen hundred eighty-six or the last
day before the date on which applications may  be  filed  in  accordance
with   a   local   law   enacted   pursuant   to  section  four  hundred
eighty-nine-bbbb of this chapter, on such form  or  forms  as  shall  be
prescribed  by  the board. In addition to any other information required
by the board, the application shall include plans for reconstruction  or
construction  that  have been certified by a professional engineer or an
architect of the applicant's choice and cost estimates or bids  for  the
proposed  reconstruction  or construction. Upon a finding by such office
that the application satisfies the  requirements  of  reconstruction  or
construction  as  defined  in  this  title,  the  application  shall  be
presented to the board for evaluation and written notice  thereof  shall
be given to the community board of the district in which the application
site is located.
2.   (a)   In   the   case  of  an  application  for  construction  or
reconstruction of an industrial  structure  or  a  commercial  structure
located  in  an  area  designated  as  of right, the board shall issue a
certificate  of  eligibility  upon  determining  that  the   application
satisfies  the requirements of construction or reconstruction as defined
in this title, that the applicant has obtained plans for construction or
reconstruction certified by a professional engineer  or  architect,  and
that  the  applicant  has otherwise complied with the provisions of this
title and other applicable provisions of law.
(b) In the case of an application for construction  or  reconstruction
of  a  commercial  structure  not  located  in  an  as of right area, or
involving  a  restricted  commercial  use,  the  board  shall  issue   a
certificate  of  eligibility  upon making the determination specified in
paragraph  (a)  of  this  subdivision  and  upon  making   the   further
determination  that the granting of a tax exemption for the construction
or reconstruction of such a structure in the proposed location is in the
public interest. In making such  determination,  the  board  shall  make
findings  that  there  is  a  need  in  the  area  for  the services the
enterprise will provide, that the enterprise  will  generate  or  retain
employment  in the area, and that a tax incentive is required to attract
construction or reconstruction of such  a  structure  to  the  area.  In
addition,  the  board shall consider the economic impact such commercial
structure will have in the area.
(c) In the case of an application for construction  or  reconstruction
of  a  commercial  structure  not  located  in  an  as of right area, or
involving a restricted commercial use, the  board  may  make  a  further
determination   that   special  circumstances  warrant  designating  the
proposed construction or reconstruction as "specially needed". In making
such determination, the board shall make findings  that  the  commercial
services  to  be provided will have an especially positive impact on the
area's or the city's economy and that  the  applicant  has  demonstrated
that the project cannot go forward without the greater exemption granted
by such designation.
3.  Any meeting of the board at which an application for a certificate
of eligibility is to be considered shall be  open  to  the  public,  and
notice  of  such meeting shall be given at least two weeks prior thereto
by publication in a newspaper of general circulation within the city.
4. The burden of proof shall be on the applicant to show by clear  and
convincing  evidence  that the requirements for granting a tax exemption

pursuant to this title have been satisfied, and the board shall have the
authority to require  that  statements  made  in  consideration  of  the
application be taken under oath.
5.  After  the  issuance of a certificate of eligibility the applicant
shall apply to the city tax commission, during the  period  provided  by
law  for filing applications for corrections of assessed valuations, for
a tax exemption as provided for in section four hundred  eighty-nine-ddd
of  this  title.  The  application shall be accompanied by a copy of the
certificate of eligibility.