N.Y. Real Property Tax Law § 499-cccc: Application for tax abatement

§ 499-cccc. Application for tax abatement. 1. To obtain a tax

abatement pursuant to this title, an applicant must file an application

for tax abatement, which may be filed on or after January first, two

thousand nine, and on or before January first, two thousand thirty-six.

2. Such application shall be filed with a designated agency no later

than the March fifteenth before the first tax year, beginning July

first, for which the tax abatement is sought.

3. Such application shall contain the following:

(a) The name and address of the applicant and the location of the

solar electric generating system or the electric energy storage

equipment.

(b) Proof that the applicant received all required certifications,

permits and other approvals to construct the solar electric generating

system or the electric energy storage equipment.

(c) Certifications in a form prescribed by a designated agency, from

an architect, engineer or other certified or licensed professional whom

a designated agency designates by rule, that (i) a solar electric

generating system or electric energy storage equipment has been placed

in service in connection with an eligible building in accordance with

this title, the rules promulgated hereunder, and local construction and

fire codes, and (ii) if the solar electric generating system or electric

energy storage equipment has been placed on the roof of a building or

other structure, that a structural analysis has been performed

establishing that such building or structure can sustain the load of

such solar electric generating system or electric energy storage

equipment. All certifications required by this title or the rules

promulgated hereunder shall set forth the specific findings upon which

the certification is based, and shall include information sufficient to

identify the eligible building, the certifying engineer, architect or

other professional, and such other information as may be prescribed by a

designated agency.

(d) An agreement to permit a designated agency or its designee to

inspect the solar electric generating system or electric energy storage

equipment and any related structures and equipment upon reasonable

notice.

(e) Any other information or certifications required by a designated

agency pursuant to this title and the rules promulgated hereunder.

4. An application for tax abatement shall be in any format prescribed

by a designated agency, including electronic form.

5. An application for tax abatement shall be approved by a designated

agency upon determining that the applicant has submitted proof

acceptable to such agency that the requirements for obtaining a tax

abatement pursuant to this title and the rules promulgated hereunder

have been met. The burden of proof shall be on the applicant to show by

clear and convincing evidence that the requirements for granting a tax

abatement have been satisfied.

6. Upon notification from a designated agency that an application for

tax abatement has been approved, the department of finance shall apply

the tax abatement, provided there are no outstanding real estate taxes,

water and sewer charges, payments in lieu of taxes or other municipal

charges with respect to the eligible building.