New York Real Property Tax Code § 489-DDDDD

Application for certificate of eligibility
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§ 489-ddddd. Application for certificate of eligibility.  1.\nApplication for a certificate of eligibility pursuant to this title may\nbe made on or after July first, nineteen hundred ninety-five and\ncontinuing until June thirtieth, nineteen hundred ninety-nine, provided,\nhowever, that no benefits pursuant to this title shall be granted for\nconstruction work performed pursuant to a building permit issued after\nJuly thirty-first, nineteen hundred ninety-nine. Such application shall\nstate whether it is for residential construction work or a combination\nof residential construction work and commercial construction work, and\nshall be filed with the department of finance. In addition to any other\ninformation required by such department, the application shall include\ncost estimates or bids for the proposed construction and an affidavit of\na professional engineer or architect of the applicant's choice,\ncertifying that detailed plans for the construction work have been\nsubmitted to the department of buildings. Such application shall also\nstate that the applicant agrees to comply with and be subject to rules\nissued from time to time by the department of finance to secure\ncompliance with this title and all applicable local, state and federal\nlaws. Such application shall also certify that all taxes, water charges\nand sewer rents currently due and owing on the property which is the\nsubject of the application have been paid or are currently being paid in\ntimely installments pursuant to written agreement with the department of\nfinance or other appropriate agency.\n  2. The burden of proof shall be on the applicant to show by clear and\nconvincing evidence that the requirements for granting an exemption from\npayment of taxes pursuant to this title have been satisfied. The\ndepartment of finance shall have the authority to require that\nstatements in connection with the application shall be made under oath.\n  3. The department of finance shall issue a certificate of eligibility\nupon determining that the applicant satisfies the requirements of this\ntitle. Such certificate shall state whether the benefits are for\nresidential construction work or a combination of residential\nconstruction work and commercial construction work.  The effective date\nof such certificate shall be the date on which a building permit for the\nconstruction work is issued by the department of buildings.\n

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