reglab/statecodes huggingface dataset:
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-FFF - Approval of Tax Exemption.

§  489-fff.    Approval  of  tax  exemption.    On  completion  of the
  reconstruction or construction work the applicant shall notify the board
  in  writing  of  said  completion.    The  board  shall  determine   the
  eligibility  of  the  applicant  for  the  tax  exemption as provided in
  subdivision one of section four hundred eighty-nine-ddd and shall notify
  the  tax  commission  of  such  determination.    If  the  applicant  is
  determined  to  be  qualified  the  commission  shall  approve  the  tax
  exemption.
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-GGG - Continuation of Tax Exemption; Termination of Tax Exemption.

§   489-ggg.   Continuation  of  tax  exemption;  termination  of  tax
  exemption. The tax exemption approved by the  board  shall  continue  in
  accordance  with this title, provided that the applicant files an annual
  certificate of continuing use stating that the  structure  and  property
  continue to be used for the industrial or commercial purposes justifying
  the  issuance  of  the  certificate of eligibility.   The certificate of
  continuing use shall be filed with the tax commission on  such  form  or
  forms  and containing such information as shall be prescribed by the tax
  commission. The tax commission shall have authority to terminate  a  tax
  exemption  on  failure  of an applicant to file an annual certificate of
  continuing use or on the recommendation of the finance commissioner who,
  in reviewing the certificate filed by an applicant, has determined  that
  the  structure  or  property has ceased to be used for the industrial or
  commercial purposes  justifying  the  issuance  of  the  certificate  of
  eligibility.
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-HHH - Extension of Time for Completion.

§  489-hhh.  Extension  of time for completion. Where an applicant has
  received a certificate of eligibility but has not completed or will  not
  be  able  to  complete  the  construction  or reconstruction work within
  thirty-six  months,  the  board  shall,  upon  application,  extend   to
  forty-eight  months,  from the time of issuance of such certificate, the
  time for completion of the construction or reconstruction work; provided
  the applicant has completed not less than  two-thirds  of  the  work  as
  specified  in  the certified plans previously filed with the application
  at the time of such application for extension.
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-III - Prior Certificates of Eligibility.

§  489-iii.  Prior certificates of eligibility.  Any project for which
  a certificate of eligibility has been approved  by  the  industrial  and
  commercial  incentive board prior to the enactment of this section shall
  be eligible for a tax exemption computed according to the tax  exemption
  tables and formulae in effect on the date of such approval.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-D - Tax Exemption and Deferral of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons › 489-IIII - Code Violations; Suspension or Termination of Benefits.

§  489-iiii. Code violations; suspension or termination of benefits. A
  local law enacted pursuant to  this  title  may  provide  that  benefits
  pursuant to this title shall be suspended or terminated if the recipient
  is  found  to have failed to cure violations of the applicable building,
  fire, or air pollution control  codes  on  the  property  which  is  the
  subject  of  the certificate of eligibility. Such local law shall define
  the circumstances under which benefits may be suspended or  revoked  for
  such   violations  and  provide  procedures  whereby  determinations  to
  suspend, terminate or reinstate such benefits shall be made.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-D - Tax Exemption and Deferral of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons › 489-JJJJ - Tax Lien; Interest Rate.

§  489-jjjj.  Tax  lien;  interest  rate.  1.  All taxes plus interest
  required  to  be  paid  retroactively  pursuant  to  this  title   shall
  constitute  a  tax  lien  as of the date it is determined such taxes and
  interest are owed.  All interest shall be calculated from the  date  the
  taxes  would  have been due but for the exemption, abatement or deferral
  claimed pursuant to this title at three per centum above the  applicable
  rate  of interest imposed by such city generally for non-payment of real
  property tax on such date.
2. All taxes for which payment is deferred pursuant  to  section  four
  hundred eighty-nine bbbb of this title shall constitute a tax lien as of
  the  date  they are due and payable in accordance with the provisions of
  that section.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-D - Tax Exemption and Deferral of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons › 489-KKKK - Penalties for Non-Compliance, False Statements and Omissions.

§   489-kkkk.  Penalties  for  non-compliance,  false  statements  and
  omissions. 1. The department  of  finance  may  deny,  reduce,  suspend,
  revoke  or  terminate any exemption from or abatement or deferral of tax
  payments pursuant to this title whenever (a) a recipient fails to comply
  with the requirements of this title or  the  rules  promulgated  by  the
  department   of   finance  pursuant  thereto;  or  (b)  an  application,
  certificate, report or other  document  delivered  by  an  applicant  or
  recipient  hereunder  contains  a  false or misleading statement as to a
  material fact or omits to state any material fact necessary in order  to
  make the statements therein not false or misleading, and may declare any
  applicant  or  recipient who makes such false or misleading statement or
  omission to be ineligible for future exemption,  abatement  or  deferral
  pursuant to this title for the same or other property.
2. Notwithstanding any other law to the contrary, a recipient shall be
  personally  liable  for  any  taxes owed pursuant to this title whenever
  such recipient fails to comply with such law and  rules  or  makes  such
  false or misleading statement or omission, and the department of finance
  determines  that such act was due to the recipient's willful neglect, or
  that under the  circumstances  such  act  constituted  a  fraud  on  the
  department  of  finance or a buyer or prospective buyer of the property.
  The remedy provided herein  for  an  action  in  personam  shall  be  in
  addition  to  any  other  remedy  or  procedure  for  the enforcement of
  collection of delinquent taxes provided by any general, special or local
  law. Any lease provision which obligates a tenant  to  pay  taxes  which
  become  due  because  of  willful  neglect or fraud by the recipient, or
  otherwise relieve or indemnify the recipient from any personal liability
  arising hereunder, shall be void as against public policy  except  where
  the  imposition  of  such taxes or liability is occasioned by actions of
  the tenant in violation of the lease.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-D - Tax Exemption and Deferral of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons › 489-LLLL - Participation of Minority and Women-Owned Business Enterprises.

§   489-llll.  Participation  of  minority  and  women-owned  business
  enterprises. A city enacting a local law  pursuant  to  this  title  may
  provide for a program to ensure meaningful participation of minority and
  woman-owned  business  enterprises  in  construction  work  for which an
  applicant receives  benefits.  Such  program  may  be  established,  and
  amended from time to time, by local law, or by rule of the department of
  finance not inconsistent with any such local law.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-E - Tax Exemption for Certain Construction Work on Mixed-Use Property in Cities Having a Population of One Million or More › 489-DDDDD - Application for Certificate of Eligibility.

§   489-ddddd.   Application  for  certificate  of  eligibility.    1.
  Application for a certificate of eligibility pursuant to this title  may
  be  made  on  or  after  July  first,  nineteen  hundred ninety-five and
  continuing until June thirtieth, nineteen hundred ninety-nine, provided,
  however, that no benefits pursuant to this title shall  be  granted  for
  construction  work  performed pursuant to a building permit issued after
  July thirty-first, nineteen hundred ninety-nine. Such application  shall
  state  whether  it is for residential construction work or a combination
  of residential construction work and commercial construction  work,  and
  shall  be filed with the department of finance. In addition to any other
  information required by such department, the application  shall  include
  cost estimates or bids for the proposed construction and an affidavit of
  a   professional  engineer  or  architect  of  the  applicant's  choice,
  certifying that detailed plans  for  the  construction  work  have  been
  submitted  to  the  department of buildings. Such application shall also
  state that the applicant agrees to comply with and be subject  to  rules
  issued  from  time  to  time  by  the  department  of  finance to secure
  compliance with this title and all applicable local, state  and  federal
  laws.  Such application shall also certify that all taxes, water charges
  and sewer rents currently due and owing on the  property  which  is  the
  subject of the application have been paid or are currently being paid in
  timely installments pursuant to written agreement with the department of
  finance or other appropriate agency.
2.  The burden of proof shall be on the applicant to show by clear and
  convincing evidence that the requirements for granting an exemption from
  payment of taxes  pursuant  to  this  title  have  been  satisfied.  The
  department   of  finance  shall  have  the  authority  to  require  that
  statements in connection with the application shall be made under oath.
3. The department of finance shall issue a certificate of  eligibility
  upon  determining  that the applicant satisfies the requirements of this
  title. Such  certificate  shall  state  whether  the  benefits  are  for
  residential   construction   work   or   a  combination  of  residential
  construction work and commercial construction work.  The effective  date
  of such certificate shall be the date on which a building permit for the
  construction work is issued by the department of buildings.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-E - Tax Exemption for Certain Construction Work on Mixed-Use Property in Cities Having a Population of One Million or More › 489-FFFFF - Conversion of Property.

§  489-fffff. Conversion of property.  1. Any recipient whose property
  is the subject of a certificate of eligibility pursuant to  this  title,
  and   who   converts  square  footage  within  such  property  from  the
  residential and commercial uses authorized pursuant to this title  where
  such  conversion  results  in  twenty-five  per  centum  or  less of the
  aggregate floor area of such property being used or held out for use  as
  commercial, community facility or accessory use space, shall cease to be
  eligible  for  further  exemption  as  of  the  last  date to which such
  recipient proves  by  clear  and  convincing  evidence  that  more  than
  twenty-five  per centum of the aggregate floor area of such property was
  used or held out for use as commercial, community facility or  accessory
  use  space,  and  shall  pay,  with  interest,  any  taxes  for which an
  exemption was claimed after such date, including the pro rata  share  of
  tax  for  which  any  exemption was claimed during the tax year in which
  twenty-five per centum or less of  the  aggregate  floor  area  of  such
  property  was used or held out for use as commercial, community facility
  or accessory use space.
2. Any recipient whose property is the subject  of  a  certificate  of
  eligibility  pursuant  to this title, and who uses such property, or any
  portion of such property, for  any  restricted  activity  prior  to  the
  expiration of the benefit period, shall cease to be eligible for further
  exemption  as  of  the last date to which such recipient proves by clear
  and convincing evidence that such  property,  or  any  portion  of  such
  property,  was  not  used  for any restricted activity.   Such recipient
  shall pay, with interest, any taxes for which an exemption  was  claimed
  after  such  date,  including  the  pro  rata share of tax for which any
  exemption was claimed during the tax year in which such use occurred.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-E - Tax Exemption for Certain Construction Work on Mixed-Use Property in Cities Having a Population of One Million or More › 489-HHHHH - Tax Lien; Interest Rate.

§  489-hhhhh.  Tax  lien;  interest  rate.    All  taxes plus interest
  required  to  be  paid  retroactively  pursuant  to  this  title   shall
  constitute  a  tax  lien  as of the date it is determined such taxes and
  interest are owed. All interest shall be calculated from  the  date  the
  taxes would have been due but for the exemption claimed pursuant to this
  title  at three per centum above the applicable rate of interest imposed
  by such city generally for non-payment of real property tax with respect
  to such property for the period in question.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2-E - Tax Exemption for Certain Construction Work on Mixed-Use Property in Cities Having a Population of One Million or More › 489-IIIII - Penalties for Non-Compliance, False Statements and Omissions.

§  489-iiiii.  Penalties  for  non-compliance,  false  statements  and
  omissions.   1. The department of finance  may  deny,  reduce,  suspend,
  terminate  or  revoke  any  exemption from tax payments pursuant to this
  title whenever (a) a recipient fails to comply with the requirements  of
  this  title  or  the rules promulgated hereunder; or (b) an application,
  certificate or other document submitted by  an  applicant  or  recipient
  pursuant  to  the  requirements  of  this title or the rules promulgated
  hereunder contains a false or misleading statement as to a material fact
  or omits to state any material fact  necessary  in  order  to  make  the
  statements  therein  not  false or misleading. The department of finance
  may declare any applicant or recipient referred to in paragraph  (a)  or
  (b)  of  this subdivision to be ineligible for future exemption pursuant
  to this title for the same or other property.
2. Notwithstanding any other law to the contrary, a recipient shall be
  personally liable for any taxes owed pursuant  to  this  title  whenever
  such  recipient fails to comply with this title or the rules promulgated
  hereunder or makes such false or misleading statement or  omission,  and
  the  department  of  finance  determines  that  such  act was due to the
  recipient's willful neglect, or that under the  circumstances  such  act
  constituted  a  fraud  on  the  department  of  finance  or  a  buyer or
  prospective buyer of the property. The remedy  provided  herein  for  an
  action in personam shall be in addition to any other remedy or procedure
  for  the  enforcement  of collection of delinquent taxes provided by any
  general, special or local law. Any lease  provision  which  obligates  a
  tenant to pay taxes which become due because of willful neglect or fraud
  by  the  recipient,  or  otherwise relieves or indemnifies the recipient
  from any personal liability arising hereunder, shall be void as  against
  public  policy except where the imposition of such taxes or liability is
  occasioned by actions of the tenant in violation of the lease.
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-HHHHHH - Administration of the Benefit Program.

§  489-hhhhhh.  Administration  of the benefit program. The department
shall have the following additional functions, powers and duties:
1. To require that any documents submitted in support of or as part of
an application be certified;
2. To audit documents  submitted  by  an  applicant,  to  require  the
production  of  books, records and documents with respect to information
relating to any application made pursuant to, or whether  the  applicant
has complied with, the requirements of this title;
3.  To revoke or suspend benefits due to non-compliance with a request
made under this section;
4. To enter and inspect property to determine a property's use and  to
determine whether (a) any such property is being used for any restricted
use, or
(b)  any  property for which benefits have been granted for industrial
construction work is being used  as  commercial  property,  or  (c)  any
industrial  or  commercial  property  is  being  used  as residential or
mixed-use property, or (d) all or part of the nonresidential portion  of
mixed-use property is being used as residential property;
5.  To  make  and promulgate a rule that increases up to fifty percent
the amount of the  minimum  required  expenditure  required  under  this
title,  if,  after  consultation  with  the  deputy  mayor  for economic
development and planning, the commissioner  determines  that  a  greater
minimum  required  expenditure  is  required  to  encourage  significant
industrial and commercial development; and
6. To make and promulgate any other rules to carry out the purposes of
this title.  Such  rules  shall  provide  that  for  construction  work,
recipients  of benefits and their contractors shall be equal opportunity
employers and may also provide that persons employed in the construction
work shall implement a training program for  economically  disadvantaged
persons  enrolled  or  eligible  to  be  enrolled  in  training programs
approved by the department of labor.
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-IIIIII - Code Violations; Suspension, Termination or Revocation of Benefits.

§  489-iiiiii.  Code violations; suspension, termination or revocation
  of benefits. 1. Abatement benefits shall  be  suspended,  terminated  or
  revoked  if  the recipient is found to have failed to cure violations of
  applicable building,  fire,  or  air  pollution  control  codes  on  the
  property  for  which  benefits  have been granted or any state, city, or
  municipal business regulations or ordinances in a  manner  specified  by
  local law or ordinance related to payment of taxes, payment of wages, or
  fraudulent representation to governmental entities.
2. Abatement benefits shall be suspended, terminated or revoked if the
  recipient  is found to have violated any provision of article fifteen of
  the executive law by a competent authority, agency or court.
3. All taxes plus interest required to be paid retroactively  pursuant
  to  this  title  shall  constitute  a  tax  lien  as  of  the date it is
  determined  such  taxes  and  interest  are  owed.  Interest  shall   be
  calculated  from  the  date  the  taxes  would have been due but for the
  abatement claimed pursuant to this title at the interest rate imposed by
  such city for non-payment of property tax.
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-JJJJJJ - Penalties for Non-Compliance, False Statements and Omissions.

§  489-jjjjjj.  Penalties  for  non-compliance,  false  statements and
  omissions. Denial, reduction, suspension, termination or revocation. The
  department may deny, reduce, suspend, terminate or revoke any  abatement
  benefits where:
1.  A recipient fails to comply with the requirements of this title or
  the related rules promulgated by the department; or
2. An application, certificate, report or other document delivered  by
  an  applicant  or  recipient  hereunder  contains  a false or misleading
  statement as to a material fact or omits  to  state  any  material  fact
  necessary  to  make  the  statements  not  false  or misleading, and may
  declare any applicant or recipient who makes such  false  or  misleading
  statement  or  omission  ineligible  for  future tax abatements for this
  property or another property; or
3. A recipient is found to have failed to cure any violation of state,
  city, or municipal business regulations or ordinances related to payment
  of taxes, payment of wages, or fraudulent representation to governmental
  entities.
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-KKKKKK - Participation of Minority and Women-Owned Business Enterprises.

§  489-kkkkkk.  Participation  of  minority  and  women-owned business
  enterprises. A city enacting a local law  pursuant  to  this  title  may
  provide for a program to ensure meaningful participation of minority and
  women-owned  business  enterprises  in  construction  work  for which an
  applicant receives  benefits.  Such  program  may  be  established,  and
  amended  from  time  to time, by local law, or by rule of the department
  not inconsistent with any such local law.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 3 - Miscellaneous Provisions › 490 - Exemption From Special Ad Valorem Levies and Special Assessments.

§   490.   Exemption  from  special  ad  valorem  levies  and  special
  assessments.  Real property exempt from taxation pursuant to subdivision
  two of section four hundred, subdivision one  of  section  four  hundred
  four, subdivision one of section four hundred six, sections four hundred
  eight,  four  hundred  ten, four hundred ten-a, four hundred ten-b, four
  hundred eighteen, four hundred twenty-a,  four  hundred  twenty-b,  four
  hundred  twenty-two, four hundred twenty-six, four hundred twenty-seven,
  four hundred twenty-eight, four hundred thirty, four hundred thirty-two,
  four  hundred  thirty-four,  four  hundred  thirty-six,   four   hundred
  thirty-eight,  four  hundred fifty, four hundred fifty-two, four hundred
  fifty-four,  four  hundred  fifty-six,  four  hundred  sixty-four,  four
  hundred seventy-two, four hundred seventy-four, four hundred eighty-five
  and subdivision ten of section four hundred eighty-seven of this chapter
  shall  also  be  exempt  from  special  ad  valorem  levies  and special
  assessments against real property located outside  cities  and  villages
  for  a  special improvement or service or a special district improvement
  or service and special ad valorem levies and special assessments imposed
  by a county improvement district  or  district  corporation  except  (1)
  those levied to pay for the costs, including interest and incidental and
  preliminary  costs,  of  the  acquisition,  installation,  construction,
  reconstruction  and  enlargement  of  or  additions  to  the   following
  improvements,  including  original  equipment, furnishings, machinery or
  apparatus, and the replacements thereof: water supply  and  distribution
  systems;  sewer  systems  (either  sanitary or surface drainage or both,
  including purification, treatment  or  disposal  plants  or  buildings);
  waterways  and  drainage improvements; street, highway, road and parkway
  improvements   (including   sidewalks,   curbs,    gutters,    drainage,
  landscaping,  grading  or  improving  the  right of way) and (2) special
  assessments  payable  in  installments  on  an  indebtedness   including
  interest  contracted  prior to July first, nineteen hundred fifty-three,
  pursuant to section two hundred forty-two of the town law or pursuant to
  any other comparable provision of law.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 3 - Miscellaneous Provisions › 492 - Ascertainment of Amount of Special Assessment in Certain Cases.

§  492.    Ascertainment  of  amount  of special assessment in certain
  cases.  If a portion of a parcel of real property is subject to taxation
  pursuant to section four hundred twenty-a, four hundred  twenty-b,  four
  hundred  twenty-four, four hundred twenty-six, four hundred thirty, four
  hundred thirty-six or four hundred thirty-eight  of  this  article,  the
  amount  of  any special assessment to be levied on such portion shall be
  ascertained by considering the benefit to the property to be in the same
  proportion as the assessed valuation  of  the  taxable  portion  of  the
  property bears to the assessed valuation of the property.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 3 - Miscellaneous Provisions › 495 - Exemption Reports.

§ 495. Exemption reports. 1. Whenever a county, city, town, village or
  school  district  is  required to prepare an annual budget, the official
  required to prepare a tentative or preliminary version  of  that  budget
  shall  annex thereto an exemption report. This report shall be on a form
  prescribed by the commissioner and shall show  how  much  of  the  total
  assessed  value  on  the  final  assessment  roll  or rolls used in that
  budgetary process is exempt from taxation. This report shall list  every
  type  of exemption granted, identified by statutory authority, and shall
  show (a) the cumulative impact  of  each  type  of  exemption  expressed
  either  as  a  dollar amount of assessed value or as a percentage of the
  total assessed value on the roll, (b) the cumulative amount expected  to
  be  received  from  recipients  of each type of exemption as payments in
  lieu of taxes or other payments for  municipal  services,  and  (c)  the
  cumulative  impact  of all exemptions granted. Exemptions that result in
  an impact of less than one percent may be aggregated as a single  entry.
  In  no  case  shall  an  individual  exemption recipient be named in the
  report.
2. Notice of this report shall  be  included  in  any  notice  of  the
  preparation of the budget otherwise required by law. The report shall be
  posted  on  any bulletin board maintained by the budgeting authority for
  public notices and on any website maintained by the budgeting authority.
  This report shall be annexed to any tentative or preliminary budget  and
  shall become part of the final budget.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 3 - Miscellaneous Provisions › 497 - Construction of Certain Local Option Provisions in Exemption Statutes.

§  497.  Construction  of certain local option provisions in exemption
  statutes. 1. Population restrictions. When an  exemption  statute  makes
  one  or  more  options  available  to  municipal  corporations  having a
  population within a  specified  range,  and  the  governing  body  of  a
  municipal  corporation  adopts a local law or resolution exercising such
  an option  while  its  population  is  within  the  specified  range,  a
  subsequent  change  in  the population of the municipal corporation that
  places it outside the specified range shall not render such local law or
  resolution ineffective or invalid, nor shall it impair  the  ability  of
  the  governing  body  to amend or repeal such local law or resolution to
  the same extent as if its population were  still  within  the  specified
  range.  Provided,  however, that this subdivision shall not apply to any
  exemption statute that expressly provides that a local law or resolution
  adopted thereunder shall become ineffective or invalid if the population
  of the municipal corporation  subsequently  experiences  a  change  that
  places it outside the specified range.
2.  Filing  provisions.  When  an  exemption statute makes one or more
  options available to some or all  municipal  corporations,  and  further
  provides that a municipal corporation adopting a local law or resolution
  exercising  such  an  option  shall file a copy thereof with one or more
  state agencies other than the department of state, but if  such  statute
  does  not  expressly  provide  that a local law or resolution exercising
  such an option shall not take effect until a copy thereof is filed  with
  the  specified  state  agency or agencies, then a failure to comply with
  such filing provision shall not render  such  local  law  or  resolution
  ineffective or invalid.
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-E - Enforcement and Administration.

§  499-e.   Enforcement and administration.  The department of finance
  shall have, in addition to any other functions, powers and duties  which
  have  been  or  may  be conferred on it by law, the following functions,
  powers and duties:
1. To receive and review applications for  certificates  of  abatement
  under  this  title and issue such certificates where authorized pursuant
  to this title.
2. To receive evidence of expenditures made  on  improvements  to  the
  eligible premises and the common areas of the eligible building.
3.  To  receive all certificates of continuing eligibility required by
  section four hundred ninety-nine-f of this title.
4. To collect all real property taxes, with interest and penalty,  due
  and  owing  as  a  result of reduction, termination or revocation of any
  abatement granted pursuant to this title.
5. To make and promulgate rules to carry  out  the  purposes  of  this
  title.
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-G - Tax Lien; Interest and Penalty.

§  499-g.   Tax lien; interest and penalty.  All taxes, with interest,
  required  to  be  paid  retroactively  pursuant  to  this  title   shall
  constitute  a  tax  lien  as of the date it is determined such taxes and
  interest are owed.  All interest shall be calculated from the  date  the
  taxes would have been due but for the abatement granted pursuant to this
  title  at  the applicable rate or rates of interest imposed by such city
  generally for non-payment of real  property  tax  with  respect  to  the
  eligible  building for the period in question.  When a provision of this
  title requires the payment of a penalty in  addition  to  interest,  the
  amount  of  such  penalty  shall be equal to the amount of interest that
  would have been payable pursuant to such  provision  had  such  interest
  been calculated at the rate of three percent per annum.
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-EE - Enforcement and Administration.

§  499-ee.  Enforcement and administration.  The department of finance
  shall have, in addition to any other functions, powers and duties  which
  have  been  or  may  be conferred on it by law, the following functions,
  powers and duties:
1. To receive and review applications for  certificates  of  abatement
  under  this  title and issue such certificates where authorized pursuant
  to this title.
2.  To receive evidence of expenditures made on  improvements  to  the
  eligible premises and the common areas of the eligible building.
3.   To receive all certificates of continuing eligibility required by
  section four hundred ninety-nine-ff of this title.
4.  To collect all real property taxes, with interest and penalty, due
  and owing as a result of reduction, termination  or  revocation  of  any
  abatement granted pursuant to this title.
5.    To  make  and promulgate rules to carry out the purposes of this
  title.
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-GG - Tax Lien; Interest and Penalty.

§  499-gg.  Tax lien; interest and penalty.  All taxes, with interest,
  required  to  be  paid  retroactively  pursuant  to  this  title   shall
  constitute  a  tax  lien  as of the date it is determined such taxes and
  interest are owed.  All interest shall be calculated from the  date  the
  taxes would have been due but for the abatement granted pursuant to this
  title  at  the applicable rate or rates of interest imposed by such city
  generally for non-payment of real  property  tax  with  respect  to  the
  eligible  building for the period in question.  When a provision of this
  title requires the payment of a penalty in  addition  to  interest,  the
  amount  of  such  penalty  shall be equal to the amount of interest that
  would have been payable pursuant to such  provision  had  such  interest
  been calculated at the rate of three percent per annum.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons › 499-DDD - Continuing Requirements.

§  499-ddd.  Continuing  requirements.  The  tax  abatement  shall  be
  conditioned upon:
1.  continuing  compliance  during  the  compliance  period  with  all
  applicable  provisions  of  law,  including without limitation the local
  construction and fire codes, maintaining the green roof in such a manner
  that it continuously constitutes a green roof within the meaning of this
  title and the rules promulgated hereunder, and permitting  a  designated
  agency  or  its  designee  to  inspect  the  green  roof and any related
  structures and equipment upon reasonable notice; and
2. real estate taxes, water and sewer charges,  payments  in  lieu  of
  taxes  or  other  municipal charges with respect to an eligible building
  not having been due an owing during the compliance period for  a  period
  of six months or more.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons › 499-EEE - Revocation of Tax Abatement.

§  499-eee.  Revocation of tax abatement. 1. The department of finance
shall revoke, in whole or in part, any tax abatement granted pursuant to
this title whenever a designated agency has determined and notified  the
department of finance that:
(a) an applicant has failed to comply with a requirement of this title
or  any  rule  promulgated  hereunder  at any time during the compliance
period, including without limitation any of the continuing  requirements
set  forth in subdivision one of section four hundred ninety-nine-ddd of
this title;
(b) an eligible building has not been in compliance during all or part
of the compliance period with any requirement of this title or any  rule
promulgated hereunder;
(c)  the  green  roof for which a tax abatement was granted has at any
time during the compliance period failed to meet any requirement  for  a
green roof pursuant to this title or any rule promulgated hereunder;
(d)  the  green  roof  has  become a fire or safety hazard at any time
during the compliance period; or
(e) an application, certification, report or other document  submitted
by  the  applicant  contains  a  false  or  misleading statement as to a
material fact or omits to state any material fact necessary in order  to
make the statement therein not false or misleading.
2.  The department of finance may revoke, in whole or in part, any tax
abatement granted pursuant to this title whenever it has determined that
an applicant has failed to comply with the  continuing  requirement  set
forth in subdivision two of section four hundred ninety-nine-ddd of this
title.
3.  Where  it has been determined by a designated agency, after notice
to and an opportunity to be  heard  by  the  entity  receiving  the  tax
rebate,  that  a  situation  described  in  any  of  the  provisions  of
subdivision one of this section has  occurred,  such  designated  agency
shall  so  notify  the department of finance no later than the ninetieth
day after the last day of the compliance period.
4. An applicant shall  pay,  with  interest,  such  part  of  any  tax
abatement  received pursuant to this title that represents the period of
non-compliance as determined by the designated agency or the  department
of  finance,  as  the  case may be. In addition, a designated agency may
declare any applicant ineligible for future tax  abatement  pursuant  to
this  title  if any application, certification, report or other document
submitted by the applicant contains a false or misleading  statement  as
to  a  material  fact  or  omits to state any material fact necessary in
order to make the statement therein not false or misleading.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons › 499-FFF - Enforcement and Administration.

§  499-fff.  Enforcement  and  administration.  1.  The  department of
finance shall have, in addition  to  any  other  functions,  powers  and
duties  that  have  been or may be conferred on it by law, the following
functions, powers and duties to be exercised  in  accordance  with  this
title:
(a) to apply a tax abatement;
(b) to revoke all or part of any such tax abatement;
(c)  to  make  and  promulgate rules to carry out the purposes of this
title; and
(d) any other function, power or  duty  necessarily  implied  by  this
title.
2. A designated agency shall have, in addition to any other functions,
powers  and  duties that have been or may be conferred on it by law, the
following functions, powers and duties to  be  exercised  in  accordance
with this title:
(a)  to  receive,  review,  approve  and  deny  applications  for  tax
abatement;
(b) to inspect green roofs and any related structures and equipment;
(c) to prescribe forms and make and promulgate rules to carry out  the
purposes of this title;
(d)  to  make the determinations provided for in sections four hundred
ninety-nine-ccc and four hundred ninety-nine-eee of this  title  and  to
notify the department of finance of such determinations; and
(e)  any  other  function,  power  or duty necessarily implied by this
title.
3. If a designated agency determines that an architect or engineer  or
other  certified or licensed professional whom such agency designates by
rule,  in  making  any  certification  under  this  title  or  any  rule
promulgated  hereunder,  engaged  in  professional misconduct, then such
department shall so inform the education department or other appropriate
certifying or licensing authority.
4. A designated  agency  may  provide  for  reasonable  administrative
charges  or  fees  necessary to defray expenses of administering the tax
abatement program established by this title.
5. A designated agency and the department of finance  shall  establish
procedures  that  are  necessary  or  appropriate  for  (a)  the  timely
notification to the department of finance by a designated agency  of  an
approval  of  an  application  for tax abatement or of any noncompliance
pursuant to section four hundred ninety-nine-eee of this title  and  (b)
any  other  interagency  coordination to facilitate the purposes of this
title.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons › 499-GGG - Tax Lien and Interest.

§  499-ggg.  Tax lien and interest. All taxes, with interest, required
  to be paid retroactively pursuant to this title shall constitute  a  tax
  lien  as  of the date it is determined such taxes and interest are owed.
  All interest shall be calculated from the date the taxes would have been
  due but for the tax abatement granted pursuant  to  this  title  at  the
  applicable  rate  or rates of interest imposed generally for non-payment
  of real property tax with respect  to  the  eligible  building  for  the
  period in question.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 4-C - Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement for Certain Properties in a City of One Million or More Persons › 499-DDDD - Continuing Requirements.

§  499-dddd.  Continuing  requirements.  The  tax  abatement  shall be
  conditioned upon:
1.  continuing  compliance  during  the  compliance  period  with  all
  applicable  provisions  of  law,  including without limitation the local
  construction and fire codes, maintaining the solar  electric  generating
  system  or  electric  energy  storage equipment in such a manner that it
  continuously constitutes a solar electric generating system or  electric
  energy  storage equipment within the meaning of this title and the rules
  promulgated  hereunder,  and  permitting  a  designated  agency  or  its
  designee  to  inspect  the  solar electric generating system or electric
  energy storage equipment and any related structures and  equipment  upon
  reasonable notice; and
2.  real  estate  taxes,  water and sewer charges, payments in lieu of
  taxes or other municipal charges with respect to  an  eligible  building
  not  having been due and owing during the compliance period for a period
  of six months or more.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 4-C - Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement for Certain Properties in a City of One Million or More Persons › 499-EEEE - Revocation of Tax Abatement.

§  499-eeee. Revocation of tax abatement. 1. The department of finance
shall revoke, in whole or in part, any tax abatement granted pursuant to
this title whenever a designated agency has determined and notified  the
department of finance that:
(a) an applicant has failed to comply with a requirement of this title
or  any  rule  promulgated  hereunder  at any time during the compliance
period, including without limitation any of the continuing  requirements
set forth in subdivision one of section four hundred ninety-nine-dddd of
this title;
(b) an eligible building has not been in compliance at any time during
the  compliance  period  with  a  requirement  of this title or any rule
promulgated hereunder;
(c) the solar electric generating system or  electric  energy  storage
equipment  for  which a tax abatement was granted has at any time during
the compliance period  failed  to  meet  any  requirement  for  a  solar
electric generating system or electric energy storage equipment pursuant
to this title or any rule promulgated hereunder;
(d)  the  solar  electric generating system or electric energy storage
equipment has become a fire or safety hazard  at  any  time  during  the
compliance period; or
(e)  an application, certification, report or other document submitted
by the applicant contains a  false  or  misleading  statement  as  to  a
material  fact or omits to state any material fact necessary in order to
make the statement therein not false or misleading.
2. The department of finance may revoke, in whole or in part, any  tax
abatement granted pursuant to this title whenever it has determined that
an  applicant  has  failed to comply with the continuing requirement set
forth in subdivision two of section  four  hundred  ninety-nine-dddd  of
this title.
3.  Where  it has been determined by a designated agency, after notice
and  an  opportunity  to  be  heard,  that  any  of  the  provisions  of
subdivision  one  of  this  section  have  not  been complied with, such
designated agency shall so notify the department  of  finance  no  later
than the ninetieth day after the last day of the compliance period.
4.  An  applicant  shall  pay,  with  interest,  such  part of any tax
abatement received pursuant to this title that represents the period  of
non-compliance  as determined by the designated agency or the department
of finance, as the case may be. In addition,  a  designated  agency  may
declare  any  applicant  ineligible for future tax abatement pursuant to
this title if any application, certification, report or  other  document
submitted  by  the applicant contains a false or misleading statement as
to a material fact or omits to state  any  material  fact  necessary  in
order to make the statement therein not false or misleading.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 4-C - Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement for Certain Properties in a City of One Million or More Persons › 499-GGGG - Tax Lien and Interest.

§  499-gggg. Tax lien and interest. All taxes, with interest, required
  to be paid retroactively pursuant to this title shall constitute  a  tax
  lien  as  of the date it is determined such taxes and interest are owed.
  All interest shall be calculated from the date the taxes would have been
  due but for the tax abatement granted pursuant  to  this  title  at  the
  applicable  rate  or rates of interest imposed generally for non-payment
  of real property tax with respect  to  the  eligible  building  for  the
  period in question.