New York Real Property Tax Law Section 499-FFFF - Enforcement and administration.

499-ffff. 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 a tax abatement;

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

(c) to make and promulgate rules to carry out the purposes of this title; 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 receive, review, approve and deny applications for tax abatement;

(b) to inspect solar electric generating systems and any related structures and equipment;

(c) to establish permit or certification requirements to determine when the solar electric generating system has been placed in service, such as certification by an architect, engineer or other certified or licensed professional whom a designated agency designates by rule;

(d) to establish guidance and procedures for determining or certifying eligible solar electric generating system expenditures;

(e) to prescribe forms and make and promulgate rules to carry out the purposes of this title;

(f) to make the determinations provided for in sections four hundred ninety-nine-cccc and four hundred ninety-nine-eeee of this title and to notify the department of finance of such determinations; and

(g) any other function, power or duty necessarily implied by this title.

3. If a designated agency determines that an architect or engineer or other certified or licensed professional whom a designated agency designates by rule, in making any certification under this title or any rule promulgated hereunder, engaged in professional misconduct, then such department shall so inform the education department or other appropriate certifying or licensing authority.

4. A designated agency may provide for reasonable administrative charges or fees necessary to defray expenses of administering the tax abatement program established by this title.

5. A designated agency and the department of finance shall establish procedures that are necessary or appropriate for (a) the timely notification to the department of finance by a designated agency of an approval of an application for tax abatement or of any noncompliance pursuant to section four hundred ninety-nine-eeee of this title and (b) any other interagency coordination to facilitate the purposes of this title.


Last modified: February 3, 2019