N.Y. Real Property Tax Law § 499-d: Application for certificate of abatement

§ 499-d. Application for certificate of abatement. 1. Application for

a certificate of abatement may be made on or after April first, nineteen

hundred ninety-five and until sixty days after the end of the

eligibility period, and shall be filed with the department of finance.

No application may be filed prior to the date on which the lease for the

eligible premises is executed by the landlord and tenant.

2. No abatement pursuant to this title shall be granted unless the

applicant files an application for a certificate of abatement within

sixty days following the lease commencement date or within sixty days

following the date chapter four of the laws of nineteen hundred

ninety-five became a law, whichever is later. Notwithstanding the

foregoing sentence and any other provision of law to the contrary, with

respect to leases commencing on or after April first, nineteen hundred

ninety-five and before July first, nineteen hundred ninety-six, an

application for a certificate of abatement shall be considered timely

filed if filed within one hundred eighty days following the lease

commencement date or within one hundred eighty days following the date

chapter four of the laws of nineteen hundred ninety-five became a law,

whichever is later.

3. In addition to any other information required by the department of

finance, the application for a certificate of abatement shall include an

abstract of the lease for the eligible premises for which an abatement

is being sought which abstract is signed by the landlord and the tenant.

Such abstract shall include the tenant's percentage share, the lease

commencement date, the rent commencement date, the expiration date for

such lease and a description of the improvements to be made to the

eligible premises and the common areas of the eligible building,

including the estimated value of such improvements. Such application

shall also include (i) a statement that the amount of the expenditures

on such improvements will equal or exceed the amount required by section

four hundred ninety-nine-c of this title, (ii) a statement of the number

of persons who will, on the rent commencement date, be employed in the

eligible premises, (iii) a statement of the location of all office or

retail space in the city of New York occupied by the tenant prior to the

execution of the lease for the eligible premises, (iv) the commencement

and expiration dates of all leases for premises in the abatement zone

used or occupied as office or retail space and (v) the aggregate floor

area of the eligible building. 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.

4. Within sixty days following the rent commencement date, the

applicant shall provide, in addition to any other information required

by the department of finance, evidence acceptable to the department of

finance that the number of employees in the eligible premises or in the

case of an expansion tenant, in the expansion premises, and the

expenditures on improvements to the eligible premises and the common

areas of the eligible building or, in the case of an expansion tenant,

to the expansion premises and the common areas of the eligible building

meet the requirements of section four hundred ninety-nine-c of this

title; provided that for a renewal tenant, evidence acceptable to the

department of finance that expenditures on improvements to the eligible

premises and the common areas of the eligible building meet the

requirements of section four hundred ninety-nine-c of this title shall

be submitted within fourteen months of the lease commencement date. The

department of finance shall issue a certificate of abatement upon

determining that the applicant has submitted proof acceptable to the

department of finance that the applicant has met the requirements set

forth in this title; provided that, with respect to a renewal tenant,

the department of finance shall issue a certificate of abatement upon

determining that the applicant has, not later than sixty days following

the rent commencement date, submitted to the department of finance (i)

proof acceptable to the department of finance that the requirements of

section four hundred ninety-nine-c of this title concerning the

requisite number of employees has been met, (ii) a certification that

the applicant intends to meet the requirements of such section four

hundred ninety-nine-c concerning expenditures on improvements within the

time specified in such section and (iii) such additional information as

the department of finance shall require.

5. The burden of proof shall be on the applicant to show by clear and

convincing evidence that the requirements for granting a certificate of

abatement have been satisfied. The department of finance shall have the

authority to require that statements in connection with such application

be made under oath.

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

administrative charges or fees necessary to defray expenses in

administering the abatement program provided by this title.

7. Except as otherwise provided in this subdivision, leases commencing

on or after July first, nineteen hundred ninety-six and before April

first, nineteen hundred ninety-seven shall be subject to the provisions

of this title as amended by chapter four hundred seventy-two of the laws

of nineteen hundred ninety-six. Notwithstanding any other provision of

law to the contrary, with respect to leases commencing on or after July

first, nineteen hundred ninety-six, an application for a certificate of

abatement shall be considered timely filed if filed within one hundred

eighty days following the lease commencement date or within sixty days

following the date chapter four hundred seventy-two of the laws of

nineteen hundred ninety-six became a law, whichever is later. Except as

otherwise provided in subdivision two of this section, leases commencing

before July first, nineteen hundred ninety-six shall be subject to the

provisions of this title as in effect prior to its amendment by chapter

four hundred seventy-two of the laws of nineteen hundred ninety-six.

8. Leases commencing on or after April first, nineteen hundred

ninety-seven shall be subject to the provisions of this title as amended

by chapter six hundred twenty-nine of the laws of nineteen hundred

ninety-seven, chapter one hundred eighteen of the laws of two thousand

one, chapter four hundred forty of the laws of two thousand three,

chapter sixty of the laws of two thousand seven, chapter twenty-two of

the laws of two thousand ten, chapter fifty-nine of the laws of two

thousand fourteen, chapter twenty of the laws of two thousand fifteen,

chapter sixty-one of the laws of two thousand seventeen, chapter

fifty-eight of the laws of two thousand twenty, and the chapter of the

laws of two thousand twenty-three that amended this phrase.

Notwithstanding any other provision of law to the contrary, with respect

to leases commencing on or after April first, nineteen hundred

ninety-seven, an application for a certificate of abatement shall be

considered timely filed if filed within one hundred eighty days

following the lease commencement date or within sixty days following the

date chapter six hundred twenty-nine of the laws of nineteen hundred

ninety-seven became a law, whichever is later.