New York Real Property Tax Code § 499-DD

Application for certificate of abatement
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§ 499-dd. 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, provided, however, that application for a\ncertificate of abatement for eligible premises located within the\nabatement zone defined in paragraph (b) of subdivision two of section\nfour hundred ninety-nine-aa of this title may be made on or after July\nfirst, two thousand and until one hundred eighty days after the end of\nthe eligibility period, and provided, further, however, that application\nfor a certificate of abatement for eligible premises located within the\nabatement zone defined in paragraph (c) of subdivision two of section\nfour hundred ninety-nine-aa of this title may be made on or after July\nfirst, two thousand five and until one hundred eighty days after the end\nof the eligibility period. Applications shall be filed with the\ndepartment of finance. No application may be filed prior to the date on\nwhich the lease for the eligible premises is executed by the landlord\nand 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-cc of this title, (ii) a statement of the\nnumber of persons who will, on the rent commencement date, be employed\nin the eligible premises, (iii) a statement of the location of all\noffice or retail space in the city of New York occupied by the tenant\nprior to the execution of the lease for the eligible premises, (iv) the\ncommencement and expiration dates of all leases for eligible premises,\n(v) the aggregate floor area of the eligible building and, in addition\nto the foregoing, for eligible premises as defined in subparagraph (ii)\nof paragraph (b) or paragraph (c) of subdivision ten of section four\nhundred ninety-nine-aa of this title, (vi) the amount and percentage of\nsuch eligible premises to be used for industrial and manufacturing\nactivities and (vii) the amount and percentage of such eligible premises\nto be used for ancillary purposes. Such application shall also state\nthat the applicant agrees to comply with and be subject to the rules\nissued from time to time by the department of finance.\n  4. Within one hundred eighty days following the lease commencement\ndate, the applicant shall provide, in addition to any other information\nrequired by the departm

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