N.Y. Real Property Tax Law § 489-eee: Applications for certificates of eligibility

§ 489-eee. Applications for certificates of eligibility. 1.

Applications for a certificate of eligibility pursuant to this title

shall be submitted for preliminary approval to the office for economic

development commencing immediately after the effective date of a local

law enacted pursuant to this title and continuing until the earlier of

the thirty-first day of January, nineteen hundred eighty-six or the last

day before the date on which applications may be filed in accordance

with a local law enacted pursuant to section four hundred

eighty-nine-bbbb of this chapter, on such form or forms as shall be

prescribed by the board. In addition to any other information required

by the board, the application shall include plans for reconstruction or

construction that have been certified by a professional engineer or an

architect of the applicant's choice and cost estimates or bids for the

proposed reconstruction or construction. Upon a finding by such office

that the application satisfies the requirements of reconstruction or

construction as defined in this title, the application shall be

presented to the board for evaluation and written notice thereof shall

be given to the community board of the district in which the application

site is located.

2. (a) In the case of an application for construction or

reconstruction of an industrial structure or a commercial structure

located in an area designated as of right, the board shall issue a

certificate of eligibility upon determining that the application

satisfies the requirements of construction or reconstruction as defined

in this title, that the applicant has obtained plans for construction or

reconstruction certified by a professional engineer or architect, and

that the applicant has otherwise complied with the provisions of this

title and other applicable provisions of law.

(b) In the case of an application for construction or reconstruction

of a commercial structure not located in an as of right area, or

involving a restricted commercial use, the board shall issue a

certificate of eligibility upon making the determination specified in

paragraph (a) of this subdivision and upon making the further

determination that the granting of a tax exemption for the construction

or reconstruction of such a structure in the proposed location is in the

public interest. In making such determination, the board shall make

findings that there is a need in the area for the services the

enterprise will provide, that the enterprise will generate or retain

employment in the area, and that a tax incentive is required to attract

construction or reconstruction of such a structure to the area. In

addition, the board shall consider the economic impact such commercial

structure will have in the area.

(c) In the case of an application for construction or reconstruction

of a commercial structure not located in an as of right area, or

involving a restricted commercial use, the board may make a further

determination that special circumstances warrant designating the

proposed construction or reconstruction as "specially needed". In making

such determination, the board shall make findings that the commercial

services to be provided will have an especially positive impact on the

area's or the city's economy and that the applicant has demonstrated

that the project cannot go forward without the greater exemption granted

by such designation.

3. Any meeting of the board at which an application for a certificate

of eligibility is to be considered shall be open to the public, and

notice of such meeting shall be given at least two weeks prior thereto

by publication in a newspaper of general circulation within the city.

4. The burden of proof shall be on the applicant to show by clear and

convincing evidence that the requirements for granting a tax exemption

pursuant to this title have been satisfied, and the board shall have the

authority to require that statements made in consideration of the

application be taken under oath.

5. After the issuance of a certificate of eligibility the applicant

shall apply to the city tax commission, during the period provided by

law for filing applications for corrections of assessed valuations, for

a tax exemption as provided for in section four hundred eighty-nine-ddd

of this title. The application shall be accompanied by a copy of the

certificate of eligibility.