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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 499-ddddd: Continuing requirements

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 4. Exemptions
  3. Title 6. Childcare Center Tax Abatement For Certain Properties In a City Having a Population of One Million or More

§ 499-ddddd. Continuing requirements. Granting of the tax abatement

authorized by this title requires that an owner whose application for

tax abatement has been approved:

1. complies with all applicable provisions of law, including but not

limited to, the local health, building and fire codes; and

2. does not have real property taxes, water and sewer charges,

payments in lieu of taxes or other municipal charges with respect to an

eligible building due and owing during the abatement period for a period

of six months or more.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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