2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 4-A - Tax Abatement for Certain Commercial Properties in a City of One Million or More Persons › 499-DD - Application for Certificate of Abatement.

§ 499-dd. Application for certificate of abatement. 1. Application for
  a certificate of abatement may be made on or after April first, nineteen
  hundred   ninety-five  and  until  sixty  days  after  the  end  of  the
  eligibility  period,  provided,  however,   that   application   for   a
  certificate  of  abatement  for  eligible  premises  located  within the
  abatement zone defined in paragraph (b) of subdivision  two  of  section
  four  hundred  ninety-nine-aa of this title may be made on or after July
  first, two thousand and until one hundred eighty days after the  end  of
  the eligibility period, and provided, further, however, that application
  for  a certificate of abatement for eligible premises located within the
  abatement zone defined in paragraph (c) of subdivision  two  of  section
  four  hundred  ninety-nine-aa of this title may be made on or after July
  first, two thousand five and until one hundred eighty days after the end
  of  the  eligibility  period.  Applications  shall  be  filed  with  the
  department  of finance. No application may be filed prior to the date on
  which the lease for the eligible premises is executed  by  the  landlord
  and tenant.
2.  No  abatement  pursuant  to this title shall be granted unless the
  applicant files an application for a  certificate  of  abatement  within
  sixty  days  following  the lease commencement date or within sixty days
  following the  date  chapter  four  of  the  laws  of  nineteen  hundred
  ninety-five  became  a  law,  whichever  is  later.  Notwithstanding the
  foregoing sentence and any other provision of law to the contrary,  with
  respect  to  leases commencing on or after April first, nineteen hundred
  ninety-five and before  July  first,  nineteen  hundred  ninety-six,  an
  application  for  a  certificate of abatement shall be considered timely
  filed if filed within  one  hundred  eighty  days  following  the  lease
  commencement  date  or within one hundred eighty days following the date
  chapter four of the laws of nineteen hundred ninety-five became  a  law,
  whichever is later.
3.  In addition to any other information required by the department of
  finance, the application for a certificate of abatement shall include an
  abstract of the lease for the eligible premises for which  an  abatement
  is being sought which abstract is signed by the landlord and the tenant.
  Such  abstract  shall  include  the tenant's percentage share, the lease
  commencement date, the rent commencement date, the expiration  date  for
  such  lease  and  a  description  of  the improvements to be made to the
  eligible premises  and  the  common  areas  of  the  eligible  building,
  including  the  estimated  value  of such improvements. Such application
  shall also include (i) a statement that the amount of  the  expenditures
  on such improvements will equal or exceed the amount required by section
  four  hundred  ninety-nine-cc  of  this  title,  (ii) a statement of the
  number of persons who will, on the rent commencement date,  be  employed
  in  the  eligible  premises,  (iii)  a  statement of the location of all
  office or retail space in the city of New York occupied  by  the  tenant
  prior  to the execution of the lease for the eligible premises, (iv) the
  commencement and expiration dates of all leases for  eligible  premises,
  (v)  the  aggregate floor area of the eligible building and, in addition
  to the foregoing, for eligible premises as defined in subparagraph  (ii)
  of  paragraph  (b)  or  paragraph (c) of subdivision ten of section four
  hundred ninety-nine-aa of this title, (vi) the amount and percentage  of
  such  eligible  premises  to  be  used  for industrial and manufacturing
  activities and (vii) the amount and percentage of such eligible premises
  to be used for ancillary purposes. Such  application  shall  also  state
  that  the  applicant  agrees  to comply with and be subject to the rules
  issued from time to time by the department of finance.
4. Within one hundred eighty days  following  the  lease  commencement
  date,  the applicant shall provide, in addition to any other information

  required by the  department  of  finance,  evidence  acceptable  to  the
  department  of  finance  that  the  number  of employees in the eligible
  premises or in the  case  of  an  expansion  tenant,  in  the  expansion
  premises,  and the expenditures on improvements to the eligible premises
  and the common areas of the eligible building or,  in  the  case  of  an
  expansion  tenant, to the expansion premises and the common areas of the
  eligible  building  meet  the  requirements  of  section  four   hundred
  ninety-nine-cc  of  this  title;  provided  that  for  a renewal tenant,
  evidence acceptable to the department of finance  that  expenditures  on
  improvements  to  the  eligible  premises  and  the  common areas of the
  eligible  building  meet  the  requirements  of  section  four   hundred
  ninety-nine-cc  of  this title shall be submitted within fourteen months
  of the lease commencement date. The department of finance shall issue  a
  certificate  of  abatement  upon  determining  that  the  applicant  has
  submitted proof  acceptable  to  the  department  of  finance  that  the
  applicant  has  met  the  requirements set forth in this title; provided
  that, with respect to a renewal tenant, the department of finance  shall
  issue  a  certificate  of  abatement upon determining that the applicant
  has, not  later  than  one  hundred  eighty  days  following  the  lease
  commencement  date,  submitted  to  the  department of finance (i) proof
  acceptable to the department of finance that the requirements of section
  four hundred ninety-nine-cc  of  this  title  concerning  the  requisite
  number  of  employees  has  been  met,  (ii)  a  certification  that the
  applicant intends to meet the requirements of such section four  hundred
  ninety-nine-cc  concerning  expenditures on improvements within the time
  specified in such section and (iii) such additional information  as  the
  department of finance shall require.
5.  The burden of proof shall be on the applicant to show by clear and
  convincing evidence that the requirements for granting a certificate  of
  abatement  have been satisfied. The department of finance shall have the
  authority to require that statements in connection with such application
  be made under oath.
6. The department of  finance  may  provide  by  rule  for  reasonable
  administrative   charges   or  fees  necessary  to  defray  expenses  in
  administering the abatement program provided by this title.
7. Except as otherwise provided in this subdivision, leases commencing
  on or after July first, nineteen hundred  ninety-six  and  before  April
  first,  nineteen hundred ninety-seven shall be subject to the provisions
  of this title as amended by chapter four hundred seventy-two of the laws
  of nineteen hundred ninety-six. Notwithstanding any other  provision  of
  law  to the contrary, with respect to leases commencing on or after July
  first, nineteen hundred ninety-six, an application for a certificate  of
  abatement  shall  be considered timely filed if filed within one hundred
  eighty days following the lease commencement date or within  sixty  days
  following  the  date  chapter  four  hundred  seventy-two of the laws of
  nineteen hundred ninety-six became a law, whichever is later. Except  as
  otherwise provided in subdivision two of this section, leases commencing
  before  July  first, nineteen hundred ninety-six shall be subject to the
  provisions of this title as in effect prior to its amendment by  chapter
  four hundred seventy-two of the laws of nineteen hundred ninety-six.
8.  Except  as  provided in subdivisions nine and ten of this section,
  leases commencing on or after April first, nineteen hundred ninety-seven
  shall be subject to the provisions of this title as amended  by  chapter
  four  hundred  forty  of the laws of two thousand three. Notwithstanding
  any other provision of law to  the  contrary,  with  respect  to  leases
  commencing  on  or  after April first, nineteen hundred ninety-seven, an
  application for a certificate of abatement shall  be  considered  timely
  filed  if  filed  within  one  hundred  eighty  days following the lease

  commencement date or within sixty days following the  date  chapter  six
  hundred  twenty-nine of the laws of nineteen hundred ninety-seven became
  a law, whichever is later.
9. Leases commencing on or after July first, two thousand for eligible
  premises  located  within the abatement zone defined in paragraph (b) of
  subdivision two of section four hundred  ninety-nine-aa  of  this  title
  shall  be  subject to the provisions of this title as amended by chapter
  two hundred sixty-one of the laws  of  two  thousand  and  chapter  four
  hundred forty of the laws of two thousand three.
10.  Leases  commencing  on or after July first, two thousand five for
  eligible premises located within the abatement zone defined in paragraph
  (c) of subdivision two of section four hundred  ninety-nine-aa  of  this
  title  shall  be  subject  to the provisions of this title as amended by
  chapter four hundred forty of the laws of two  thousand  three  and  the
  chapter of the laws of two thousand five that added this subdivision.