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

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

abatement authorized by this title, an application for tax abatement

shall be filed with a designated agency no later than the fifteenth of

March before the tax year, commencing on the first of July, for which

the tax abatement authorized by this title is sought, provided, however,

that such application for tax abatement may not be filed later than

March fifteenth, two thousand twenty-seven.

2. Such application shall contain the following:

(a) The name, address and electronic mail address of the applicant and

the location of the eligible building.

(b) Proof that all required permits and other approvals, as further

designated by rule, to construct, convert, alter or improve the premises

of the childcare center in the eligible building described in

subdivision one of section four hundred ninety-nine-bbbbb of this title

were obtained.

(c) Proof that the applicant has entered into a lease or other

agreement with a person to operate a childcare center in the eligible

building described in subdivision one of section four hundred

ninety-nine-bbbbb of this title, or a copy of the new or amended permit

issued to such childcare center by the department of health and mental

hygiene for such operation.

(d) Determinations that have been certified, in a form prescribed by

the designated agency, by an engineer, architect, or certified public

accountant, licensed and registered pursuant to the education law, or by

another certified or licensed professional in the field of business or

design, as further designated by rule, as follows:

(i) The area, in square feet, of the premises of the childcare center

in the eligible building described in subdivision one of section four

hundred ninety-nine-bbbbb of this title;

(ii) The costs incurred in the construction, conversion, alteration or

improvement that has resulted in the creation of a premises of a

childcare center in such building; or, for construction, conversion,

alteration or improvement resulting in an increase in the maximum number

of children allowed on the premises of an existing childcare center in

such building, such costs that were necessary to increase the maximum

number of children allowed on such premises; and

(iii) The reasonableness of the costs to construct, convert, alter or

improve the premises of the childcare center in the eligible building

described in subdivision one of section four hundred ninety-nine-bbbbb,

which requires finding that such costs were cost-reasonable and

comparable to the cost of constructing, converting, altering or

improving a premises of a childcare center pursuant to the health code

of the city in a similar eligible building.

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

agency pursuant to this title and the rules promulgated hereunder.

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

by a designated agency, including electronic form.

4. 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 such tax

abatement have been satisfied. The burden of proof shall be on the

applicant to show by clear and convincing evidence that the requirements

for granting such tax abatement have been satisfied.

5. Upon receipt of notification from a designated agency that an

application for tax abatement has been approved, the department of

finance shall apply such tax abatement to the real property tax

liability of the eligible building for the tax year for which the

abatement was sought, provided that there are no outstanding real

property taxes, water and sewer charges, payments in lieu of taxes or

other municipal charges with respect to the eligible building.