2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-F - Abatement of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons › 489-AAAAAA - Definitions.

§ 489-aaaaaa. Definitions. When used in this title:
1.  "Commercial  construction  work"  means  the construction of a new
  building or structure or the modernization, rehabilitation, expansion or
  improvement of an existing building or structure for use  as  commercial
  property.
2. "Commercial exclusion area" means an area as defined in subdivision
  four of section four hundred eighty-nine-gggggg of this title.
3.  "Commercial  property" means nonresidential property on which will
  exist after completion of commercial construction  work  a  building  or
  structure, or portion thereof, used for the buying, selling or otherwise
  providing  of  goods  or services including hotel services, or for other
  lawful business, commercial or manufacturing activities;  provided  that
  property or portions of property dedicated to utility property shall not
  be considered commercial property for purposes of this title.
4. "Commissioner" means the commissioner of finance of a city that has
  enacted a local law pursuant to this title.
5. "Completion of construction," or "completion," when relating to new
  construction,  means  the earlier of the date on which the department of
  buildings of a city that has enacted a local law pursuant to this  title
  issues  a  final  certificate  of  occupancy,  or when the department of
  finance has otherwise determined that construction is complete.
6. "Department" means the department of finance of  a  city  that  has
  enacted a local law pursuant to this title.
7.  "Industrial  construction  work"  means  the construction of a new
  building or structure or the modernization, rehabilitation, expansion or
  improvement of an existing building or structure for use  as  industrial
  property.
8.  "Industrial  property" means nonresidential property on which will
  exist after completion of industrial construction  work  a  building  or
  structure, or portion thereof, with at least seventy-five percent of the
  total  net  square footage of the property used or immediately available
  and held out for manufacturing activities involving assembling goods  or
  the  fabrication  or processing of raw materials; provided that property
  or portions of property dedicated  to  utility  property  shall  not  be
  considered industrial property for purposes of this title.
9.  "Manufacturing  activity" means an activity involving the assembly
  of goods or the fabrication or processing of raw  materials,  but  shall
  not  include: (a) such activity when conducted for the purpose of retail
  sale on the premises; or (b) utility services.
10. "Minimum required expenditure" means the amount that an  applicant
  must  expend  on construction work for a project in order to qualify for
  benefits as provided in this title.
11. "Mixed-use property" means property on which exists, or will exist
  upon completion of construction work, a building or structure  used  for
  both residential and nonresidential purposes.
12.   "Renovation   construction   work"   means   the  modernization,
  rehabilitation, expansion or improvement  of  an  existing  building  or
  structure   where   such  modernization,  rehabilitation,  expansion  or
  improvement is physically and functionally integrated with the  existing
  building or structure, or portion thereof, does not increase the bulk of
  the existing building or structure by more than thirty percent, and does
  not  increase  the  height of the existing building or structure by more
  than thirty percent.
13.  "Residential   construction   work"   means   any   construction,
  modernization,  rehabilitation,  expansion  or  improvement  of dwelling
  units other than dwelling units in a hotel.
14. "Restricted activity" means any entertainment  activity  that  the
  department  has  identified in rules promulgated pursuant to a local law

  enacted pursuant to this title as  an  activity  which,  in  the  public
  interest, should not be encouraged through the benefits of this title.
15.  "Retail  purposes" means any activity that consists predominately
  of (a) the final sale of tangible personal property  or  services  by  a
  vendor  as defined in section eleven hundred one of the tax law, (b) the
  sale of services that generally involve  the  physical,  mental,  and/or
  spiritual  care  of  individuals  or  the  physical care of the personal
  property of individuals, (c) retail banking services, or (d)  the  final
  sale  of  food  and/or beverage by a vendor as defined in section eleven
  hundred one of the  tax  law,  including  the  assembly,  processing  or
  packaging  of  goods,  provided  that  sales  of  such tangible personal
  property or services are  predominantly  to  purchasers  who  personally
  visit  the  facilities at which such sales are made or such property and
  services are provided. "Retail purposes" shall not include hotel uses as
  described in subdivision four of section four hundred eighty-nine-cccccc
  of this title.
16. "Temporary commercial incentive area boundary commission" means  a
  commission as defined in section four hundred eighty-nine-gggggg of this
  title.
17.  "Utility  property"  means property and equipment as described in
  paragraphs (c), (d), (e), (f) and (i) of subdivision twelve  of  section
  one  hundred  two of this chapter that is used in the ordinary course of
  business by its owner or any other entity or property  as  described  in
  paragraphs  (a) and (b) of subdivision twelve of section one hundred two
  of this chapter that is owned by any entity that uses  in  the  ordinary
  course  of  business  property  and equipment as described in paragraphs
  (c), (d), (e), (f) and (i) of subdivision twelve of section one  hundred
  two  of  this  chapter,  without  regard  to  the classification of such
  property and equipment  for  real  property  tax  purposes  pursuant  to
  section  eighteen  hundred  two  of  this  chapter, except that any such
  property and equipment used solely to serve the building to  which  they
  are  attached  shall not be deemed utility property. Notwithstanding any
  provision of this title to the contrary,  peaking  units  shall  not  be
  considered  utility property. For purposes of this title, "peaking unit"
  shall mean a generating unit that: (a) is determined  by  the  New  York
  independent  system  operator  or  a  federal  or  New York state energy
  regulatory commission to constitute a  peaking  unit  as  set  forth  in
  section  5.14.1.2  of  the New York independent system operator's market
  administration and control area services tariff, as such term existed as
  of April first, two thousand  eleven;  or  (b)  has  an  annual  average
  operation,  during  the calendar year preceding the taxable status date,
  of less than eighteen hours  following  each  start  of  the  unit;  for
  purposes of calculating the annual average, operations during any period
  covered  by  any  major  emergency  declaration  issued  by the New York
  independent system operator, northeast power  coordinating  council,  or
  other  similar  entity  shall  be  excluded. A "peaking unit" under this
  title shall include all  real  property  used  in  connection  with  the
  generation  of  electricity, and any facilities used to interconnect the
  peaking unit with the electric transmission or distribution system,  but
  shall  not  include  any  facilities  that  are  part  of  the  electric
  transmission or distribution system; it may be  comprised  of  a  single
  turbine and generator or multiple turbines and generators located at the
  same  site. Notwithstanding any provision of this title to the contrary,
  a peaking unit shall be considered industrial property, provided however
  that the benefit period for a peaking unit shall  be  as  set  forth  in
  paragraph   (b-1)   of   subdivision   three  of  section  four  hundred
  eighty-nine-bbbbbb of this title.