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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 499-fffff: 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 6. Childcare Center Tax Abatement For Certain Properties In a City Having a Population of One Million or More

§ 499-fffff. 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 the tax abatement authorized by this title to the real

property tax liability of an eligible building;

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

(c) to promulgate rules to carry out the purposes of this title,

including, but not limited to, requiring, notwithstanding any

inconsistent provision of law, that any submission be made in electronic

form; 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 accept, review, approve and deny applications for tax

abatement;

(b) to promulgate rules to carry out the purposes of this title,

including, but not limited to, requiring, notwithstanding any

inconsistent provision of law, that any submission be made in electronic

form;

(c) to make the determinations provided for in this title; and

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

title.

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

certified public accountant, or other certified or licensed professional

in the field of business or design whom such agency designates by rule,

in making any certification under this title or any rule promulgated

hereunder, engaged in professional misconduct, such agency shall so

inform the education department or other appropriate certifying or

licensing authority.

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

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