N.Y. Real Property Tax Law § 489-eeee: Application for certificate of eligibility

§ 489-eeee. Application for certificate of eligibility. 1. Application

for a certificate of eligibility pursuant to this title may be made

immediately following the effective date of a local law enacted pursuant

to this title and continuing until June thirtieth, two thousand eight;

provided, however, that application for a certificate of eligibility for

renovation construction work for property located in the renovation

exemption area specified in subparagraph (ii) of paragraph (d) of

subdivision five of section four hundred eighty-nine-cccc of this title

may not be made after January thirty-first, nineteen hundred

ninety-five; provided, further, however, that application for a

certificate of eligibility for construction of a new building or

structure that meets the requirements set forth in subdivision nine of

section four hundred eighty-nine-dddd of this title in the new

construction exemption area specified in paragraph (a) of subdivision

six of section four hundred eighty-nine-cccc of this title may not be

made after December thirty-first, nineteen hundred ninety-six; provided,

further, however, that application for a certificate of eligibility for

construction of a new building or structure that meets the requirements

set forth in subdivision nine of section four hundred eighty-nine-dddd

of this title in the new construction exemption area specified in

paragraph (b) of subdivision six of section four hundred

eighty-nine-cccc of this title may not be made after June thirtieth, two

thousand three. Such application shall state whether it is for

industrial, commercial or renovation 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 the

rules issued from time to time by the department of finance 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-llll 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. Such application shall also

certify that all taxes 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.

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

or abatement or deferral of 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 be made under

oath.

3. The department of finance shall issue a certificate of eligibility

upon determining that the applicant satisfies the requirements for

industrial, commercial or renovation construction work in an area where

benefits are available for such work. Such certificate shall state

whether such benefits are to be granted for industrial, commercial or

renovation construction work, and in which class of area the property is

located. The effective date of such certificate, except as provided in

paragraph (b) or paragraph (d) of subdivision three of section four

hundred eighty-nine-dddd of this title, shall be the earlier of (a) the

date on which a building permit for the construction work is issued by

the department of buildings, or (b) the last day before the effective

date of any designation of boundaries by the commission which changes

the class of area in which the property is located so as to reduce the

level of benefits for commercial construction work on such property.

Where the effective date of the certificate of eligibility is July

first, nineteen hundred ninety-two or after, the benefits granted for

industrial, commercial or renovation construction work pursuant to this

title shall be in accordance with the provisions of this title as

amended by chapter seven hundred eighty-one of the laws of nineteen

hundred ninety-two, chapter seven hundred twenty-six of the laws of

nineteen hundred ninety-four, chapter six hundred sixty-one of the laws

of nineteen hundred ninety-five, chapter one hundred forty-three of the

laws of nineteen hundred ninety-nine, chapter one hundred three of the

laws of two thousand three and the chapter of the laws of two thousand

seven which amended this subdivision. Where the effective date of the

certificate is June thirtieth, nineteen hundred ninety-two or before,

the benefits granted for industrial or commercial construction work

pursuant to this title shall be in accordance with the provisions of

this title as it was in effect until June thirtieth, nineteen hundred

ninety-two immediately prior to its amendment by chapter seven hundred

eighty-one of the laws of nineteen hundred ninety-two. No recipient

whose property is the subject of a certificate of eligibility for

commercial construction work in a deferral area shall be eligible to

apply for a certificate of eligibility for renovation construction work

on the same property, where the renovation construction work is the same

as, or similar to, the commercial construction work for which the

deferral area certificate was issued, until three years after the

effective date of the deferral area certificate. No recipient shall

receive a tax deferral and a tax exemption for the same expenditure on

eligible construction work.

4. A copy of the certificate of eligibility shall be filed by the

department of finance in the manner prescribed for recording a mortgage

pursuant to section two hundred ninety-one-d of the real property law.

5. The department of finance may provide by rule for reasonable

administrative charges or fees necessary to defray expenses in

administering the benefit program provided by this title.