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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 489-dddddd: Applying for benefits

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 4. Exemptions
  3. Title 2-F. Abatement of Tax Payments For Certain Industrial and Commercial Properties In a City of One Million or More Persons

§ 489-dddddd. Applying for benefits. 1. Application. (a) Application

for benefits pursuant to this title may be made immediately following

the effective date of a local law enacted pursuant to this title and

continuing until March first, two thousand twenty-nine.

(b) Application content. The preliminary and final applications shall

be in any format designated by the commissioner, including electronic

format. The applications shall require, and applicants shall provide,

information and documentation sufficient to determine eligibility for

abatement benefits. The required information and documentation for both

applications shall be prescribed by the department by rule. Such

information and documentation may include, but need not be limited to,

certified statements related to the project, project costs, filings with

other governmental entities, and work performed or to be performed on

such project. At the department's sole discretion, an applicant may be

required to furnish certified statements made by the applicant's

architect or engineer or both.

(c) Compliance. The 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 to secure compliance with all applicable city,

state and federal laws or which implement mayoral directives and

executive orders designed to ensure equal employment opportunity. If

required by local law or rule as described in section four hundred

eighty-nine-kkkkkk of this title, such application shall also state that

the applicant agrees to comply with the program established thereby to

ensure meaningful participation of minority and women-owned business

enterprises in construction work for which the applicant receives

benefits.

(d) Affidavit of no violations. No benefits pursuant to this title

shall be granted for any construction work unless the applicant shall

file with the application, the affidavit required under paragraph (c) of

subdivision five of section four hundred eighty-nine-cccccc of this

title.

(e) Electronic filing of application. The commissioner may, by rule,

require any application for benefits under this title to be submitted

electronically in such form and manner as the commissioner may

determine. For good cause, the commissioner may waive any rule requiring

electronic filing and may permit an application to be filed in another

manner.

2. Fees. The department may provide by rule for reasonable

administrative charges or fees necessary to defray expenses in

administering this benefit program.

3. (a) No benefits authorized pursuant to this title shall be granted

for construction work performed pursuant to a building permit issued

after April first, two thousand twenty-nine.

(b) If no building permit was required, then no benefits authorized

pursuant to this title shall be granted for construction work that is

commenced after April first, two thousand twenty-nine.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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