New York Real Property Tax Code § 499-D

Application for certificate of abatement
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§ 499-d. Application for certificate of abatement. 1. Application for\na certificate of abatement may be made on or after April first, nineteen\nhundred ninety-five and until sixty days after the end of the\neligibility period, and shall be filed with the department of finance.\nNo application may be filed prior to the date on which the lease for the\neligible premises is executed by the landlord and tenant.\n  2. No abatement pursuant to this title shall be granted unless the\napplicant files an application for a certificate of abatement within\nsixty days following the lease commencement date or within sixty days\nfollowing the date chapter four of the laws of nineteen hundred\nninety-five became a law, whichever is later. Notwithstanding the\nforegoing sentence and any other provision of law to the contrary, with\nrespect to leases commencing on or after April first, nineteen hundred\nninety-five and before July first, nineteen hundred ninety-six, an\napplication for a certificate of abatement shall be considered timely\nfiled if filed within one hundred eighty days following the lease\ncommencement date or within one hundred eighty days following the date\nchapter four of the laws of nineteen hundred ninety-five became a law,\nwhichever is later.\n  3. In addition to any other information required by the department of\nfinance, the application for a certificate of abatement shall include an\nabstract of the lease for the eligible premises for which an abatement\nis being sought which abstract is signed by the landlord and the tenant.\nSuch abstract shall include the tenant's percentage share, the lease\ncommencement date, the rent commencement date, the expiration date for\nsuch lease and a description of the improvements to be made to the\neligible premises and the common areas of the eligible building,\nincluding the estimated value of such improvements. Such application\nshall also include (i) a statement that the amount of the expenditures\non such improvements will equal or exceed the amount required by section\nfour hundred ninety-nine-c of this title, (ii) a statement of the number\nof persons who will, on the rent commencement date, be employed in the\neligible premises, (iii) a statement of the location of all office or\nretail space in the city of New York occupied by the tenant prior to the\nexecution of the lease for the eligible premises, (iv) the commencement\nand expiration dates of all leases for premises in the abatement zone\nused or occupied as office or retail space and (v) the aggregate floor\narea of the eligible building. Such application shall also state that\nthe applicant agrees to comply with and be subject to the rules issued\nfrom time to time by the department of finance.\n  4. Within sixty days following the rent commencement date, the\napplicant shall provide, in addition to any other information required\nby the department of finance, evidence acceptable to the department of\nfinance that the number of employees in the eligible premises or in the\ncase of an expansion tenant, in the expansion premises, and the\nexpenditures on improvements to the eligible premises and the common\nareas of the eligible building or, in the case of an expansion tenant,\nto the expansion premises and the common areas of the eligible building\nmeet the requirements of section four hundred ninety-nine-c of this\ntitle; provided that for a renewal tenant, evidence acceptable to the\ndepartment of finance that expenditures on improvements to the eligible\npremises and the common areas of the eligible building meet the\nrequirements of section four hundred ninety-nine-c of this title shall\nbe submitted within fourteen months of the lease commencement date. The\ndepartment of finance shall issue a certificate of abatement upon\ndetermining that the applicant has submitted proof acceptable to the\ndepartment of finance that the applicant has met the requirements set\nforth in this title; provided that, with respect t

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