New York Real Property Tax Law Section 489-IIIIII - Code violations; suspension, termination or revocation of benefits.

489-iiiiii. Code violations; suspension, termination or revocation of benefits. 1. A local law enacted pursuant to this title may provide that abatement benefits shall be suspended, terminated or revoked if the recipient is found to have failed to cure violations of the applicable building, fire, or air pollution control codes on the property for which benefits have been granted. Such local law shall define the circumstances where benefits may be suspended, terminated or revoked and provide procedures for benefit suspension, termination or revocation.

2. All taxes plus interest required to be paid retroactively pursuant to this title shall constitute a tax lien as of the date it is determined such taxes and interest are owed. Interest shall be calculated from the date the taxes would have been due but for the abatement claimed pursuant to this title at the interest rate imposed by such city for non-payment of property tax.


Last modified: February 3, 2019