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-CCCC - Application for Tax Abatement.

§  499-cccc.  Application  for  tax  abatement.    1.  To obtain a tax
abatement pursuant to this title, an applicant must file an  application
for  tax  abatement,  which  may be filed on or after January first, two
thousand nine, and on or before January first, two thousand thirty-six.
2. Such application shall be filed with a designated agency  no  later
than  the  March  fifteenth  before  the  first tax year, beginning July
first, for which the tax abatement is sought.
3. Such application shall contain the following:
(a) The name and address of the applicant  and  the  location  of  the
solar   electric  generating  system  or  the  electric  energy  storage
equipment.
(b) Proof that the applicant  received  all  required  certifications,
permits  and  other approvals to construct the solar electric generating
system or the electric energy storage equipment.
(c) Certifications in a form prescribed by a designated  agency,  from
an  architect, engineer or other certified or licensed professional whom
a designated agency designates  by  rule,  that  (i)  a  solar  electric
generating  system  or electric energy storage equipment has been placed
in service in connection with an eligible building  in  accordance  with
this  title, the rules promulgated hereunder, and local construction and
fire codes, and (ii) if the solar electric generating system or electric
energy storage equipment has been placed on the roof of  a  building  or
other   structure,   that  a  structural  analysis  has  been  performed
establishing that such building or structure can  sustain  the  load  of
such  solar  electric  generating  system  or  electric  energy  storage
equipment. All certifications  required  by  this  title  or  the  rules
promulgated  hereunder  shall set forth the specific findings upon which
the certification is based, and shall include information sufficient  to
identify  the  eligible  building, the certifying engineer, architect or
other professional, and such other information as may be prescribed by a
designated agency.
(d) An agreement to permit 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.
(e)  Any  other information or certifications required by a designated
agency pursuant to this title and the rules promulgated hereunder.
4. An application for tax abatement shall be in any format  prescribed
by a designated agency, including electronic form.
5.  An application for tax abatement shall be approved by a designated
agency  upon  determining  that  the  applicant  has   submitted   proof
acceptable  to  such  agency  that  the requirements for obtaining a tax
abatement pursuant to this title and  the  rules  promulgated  hereunder
have  been met. The burden of proof shall be on the applicant to show by
clear and convincing evidence that the requirements for granting  a  tax
abatement have been satisfied.
6.  Upon notification from a designated agency that an application for
tax abatement has been approved, the department of finance  shall  apply
the  tax abatement, provided there are no outstanding real estate taxes,
water and sewer charges, payments in lieu of taxes  or  other  municipal
charges with respect to the eligible building.