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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 499-fff: Enforcement and administration

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 4. Exemptions
  3. Title 4-B. Green Roof Tax Abatement For Certain Properties In a City of One Million or More Persons

§ 499-fff. Enforcement and administration. 1. The department of

finance shall have, in addition to any other functions, powers and

duties that have been or may be conferred on it by law, the following

functions, powers and duties to be exercised in accordance with this

title:

(a) to apply a tax abatement;

(b) to revoke all or part of any such tax abatement;

(c) to make and promulgate rules to carry out the purposes of this

title; and

(d) any other function, power or duty necessarily implied by this

title.

2. A designated agency shall have, in addition to any other functions,

powers and duties that have been or may be conferred on it by law, the

following functions, powers and duties to be exercised in accordance

with this title:

(a) to receive, review, approve and deny applications for tax

abatement;

(b) to inspect green roofs and any related structures and equipment;

(c) to prescribe forms and make and promulgate rules to carry out the

purposes of this title;

(d) to make the determinations provided for in sections four hundred

ninety-nine-ccc and four hundred ninety-nine-eee of this title and to

notify the department of finance of such determinations; and

(e) any other function, power or duty necessarily implied by this

title.

3. If a designated agency determines that an architect or engineer or

other certified or licensed professional whom such agency designates by

rule, in making any certification under this title or any rule

promulgated hereunder, engaged in professional misconduct, then such

department shall so inform the education department or other appropriate

certifying or licensing authority.

4. A designated agency may provide for reasonable administrative

charges or fees necessary to defray expenses of administering the tax

abatement program established by this title.

5. A designated agency and the department of finance shall establish

procedures that are necessary or appropriate for (a) the timely

notification to the department of finance by a designated agency of an

approval of an application for tax abatement or of any noncompliance

pursuant to section four hundred ninety-nine-eee of this title and (b)

any other interagency coordination to facilitate the purposes of this

title.

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

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