N.Y. Real Property Tax Law § 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.