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

§ 499-dd. 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, provided, however, that application for a

certificate of abatement for eligible premises located within the

abatement zone defined in paragraph (b) of subdivision two of section

four hundred ninety-nine-aa of this title may be made on or after July

first, two thousand and until one hundred eighty days after the end of

the eligibility period, and provided, further, however, that application

for a certificate of abatement for eligible premises located within the

abatement zone defined in paragraph (c) of subdivision two of section

four hundred ninety-nine-aa of this title may be made on or after July

first, two thousand five and until one hundred eighty days after the end

of the eligibility period. Applications 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-cc 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 eligible premises,

(v) the aggregate floor area of the eligible building and, in addition

to the foregoing, for eligible premises as defined in subparagraph (ii)

of paragraph (b) or paragraph (c) of subdivision ten of section four

hundred ninety-nine-aa of this title, (vi) the amount and percentage of

such eligible premises to be used for industrial and manufacturing

activities and (vii) the amount and percentage of such eligible premises

to be used for ancillary purposes. 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 one hundred eighty days following the lease 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-cc 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-cc 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 one hundred eighty days following the lease

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-cc 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-cc 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. Except as provided in subdivisions nine and ten of this section,

leases commencing on or after April first, nineteen hundred ninety-seven

shall be subject to the provisions of this title as amended by chapter

four hundred forty of the laws of two thousand three. 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.

9. Leases commencing on or after July first, two thousand for eligible

premises located within the abatement zone defined in paragraph (b) of

subdivision two of section four hundred ninety-nine-aa of this title

shall be subject to the provisions of this title as amended by chapter

two hundred sixty-one of the laws of two thousand and chapter four

hundred forty of the laws of two thousand three.

10. Leases commencing on or after July first, two thousand five for

eligible premises located within the abatement zone defined in paragraph

(c) of subdivision two of section four hundred ninety-nine-aa of this

title shall be subject to the provisions of this title as amended by

chapter four hundred forty of the laws of two thousand three and the

chapter of the laws of two thousand five that added this subdivision.