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

§  499-d. 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,  and 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-c 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 premises in the abatement zone
  used or occupied as office or retail space and (v) the  aggregate  floor
  area  of  the  eligible building. 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  sixty  days  following  the  rent  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-c 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-c 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 sixty days  following
  the  rent  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-c  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-c 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. Leases  commencing  on  or  after  April  first,  nineteen  hundred
  ninety-seven shall be subject to the provisions of this title as amended
  by  chapter  six  hundred  twenty-nine  of  the laws of nineteen hundred
  ninety-seven, chapter one hundred eighteen of the laws of  two  thousand
  one,  chapter  four  hundred  forty  of  the laws of two thousand three,
  chapter sixty of the laws of two thousand seven, chapter  twenty-two  of
  the  laws  of  two  thousand  ten, chapter fifty-nine of the laws of two
  thousand fourteen, chapter twenty of the laws of two  thousand  fifteen,
  chapter  sixty-one  of  the  laws  of  two  thousand  seventeen, chapter
  fifty-eight of the laws of two thousand twenty, and the chapter  of  the
  laws   of   two   thousand   twenty-three   that  amended  this  phrase.
  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.