N.Y. Real Property Tax Law § 489-hhh: Extension of time for completion

§ 489-hhh. Extension of time for completion. Where an applicant has

received a certificate of eligibility but has not completed or will not

be able to complete the construction or reconstruction work within

thirty-six months, the board shall, upon application, extend to

forty-eight months, from the time of issuance of such certificate, the

time for completion of the construction or reconstruction work; provided

the applicant has completed not less than two-thirds of the work as

specified in the certified plans previously filed with the application

at the time of such application for extension.