New York Real Property Tax Law Title 4 - TAX ABATEMENT FOR CERTAIN COMMERCIAL PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS

• 499-a - Definitions.
  When used in this title, the following terms shall mean or include: 1. "Abatement base." The lesser of (a) two dollars and fifty cents of...
• 499-b - Real Property Tax Abatement.
  1. Except as provided in subdivision one-a of this section, within a city having a population of one million or more, eligible buildings containing eligible...
• 499-c - Eligibility Requirements.
  1. No abatement shall be granted pursuant to this title unless: (a) the landlord enters into a lease for eligible premises with a new tenant...
• 499-d - Application for Certificate of Abatement.
  1. Application for a certificate of abatement may be made on or after April first, nineteen hundred ninety-five and until sixty days after the end...
• 499-e - Enforcement and Administration.
  The department of finance shall have, in addition to any other functions, powers and duties which have been or may be conferred on it by...
• 499-f - Reporting Requirements; Revocation of Abatements.
  1. For the duration of the applicant's benefit period, the applicant shall file annually with the department of finance, on or before July first of...
• 499-g - Tax Lien; Interest and Penalty.
  All taxes, with interest, required to be paid retroactively pursuant to this title shall constitute a tax lien as of the date it is determined...
• 499-h - Confidentiality.
  1. Except in accordance with a proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner of finance, any...

Last modified: February 3, 2019