Creates tax abatements for certain commercial properties located within the Kingsbridge Armory mall project.
Sponsor: Castro
Committee: REAL PROPERTY TAXATION
Law Section: Real Property Tax Law
Law: Add Art 4 Title 3-A SS496 - 496-h, RPT L
Law Section: Real Property Tax Law
Law: Add Art 4 Title 3-A SS496 - 496-h, RPT L
A4240-2011 Actions
- Jan 4, 2012: referred to real property taxation
- Feb 2, 2011: referred to real property taxation
A4240-2011 Text
S T A T E O F N E W Y O R K
________________________________________________________________________
4240
2011-2012 Regular Sessions
I N ASSEMBLY
February 2, 2011
___________
Introduced by M. of A. CASTRO -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to creating tax
abatements for certain commercial properties located within the Kings-
bridge Armory mall project
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Article 4 of the real property tax law is amended by adding
a new title 3-A to read as follows:
TITLE 3-A
TAX ABATEMENT FOR CERTAIN COMMERCIAL
PROPERTIES LOCATED WITHIN THE KINGSBRIDGE ARMORY MALL
PROJECT
SECTION 496. DEFINITIONS.
496-A. REAL PROPERTY TAX ABATEMENT.
496-B. CREDIT TO TENANT.
496-C. ELIGIBILITY REQUIREMENTS.
496-D. APPLICATION FOR CERTIFICATE OF ABATEMENT.
496-E. ENFORCEMENT AND ADMINISTRATION.
496-F. REPORTING REQUIREMENTS; REVOCATION OF ABATEMENTS.
496-G. TAX LIEN; INTEREST AND PENALTY.
496-H. CONFIDENTIALITY.
S 496. 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
OR (B) FIFTY PER CENTUM OF THE TAX LIABILITY PER SQUARE FOOT.
2. "ABATEMENT ZONE". ANY AREA LOCATED WITHIN A TWO AND ONE-HALF MILE
RADIUS OF THE CONSTRUCTION AREA OF THE KINGSBRIDGE ARMORY MALL PROJECT.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03000-01-1
A. 4240 2
3. "AGGREGATE FLOOR AREA". THE SUM OF THE GROSS AREAS OF THE SEVERAL
FLOORS OF A BUILDING, MEASURED FROM THE EXTERIOR FACES OF EXTERIOR WALLS
OR FROM THE CENTER LINES OF WALLS SEPARATING TWO BUILDINGS.
4. "APPLICANT". THE LANDLORD AND THE TENANT.
5. "BENEFIT PERIOD". THE PERIOD COMMENCING WITH THE FIRST DAY OF THE
MONTH IMMEDIATELY FOLLOWING THE RENT COMMENCEMENT DATE AND TERMINATING
NO LATER THAN SIXTY MONTHS THEREAFTER.
6. "BILLABLE ASSESSED VALUE". THE LESSER OF THE TAXABLE TRANSITIONAL
OR THE TAXABLE ACTUAL ASSESSED VALUE OF THE ELIGIBLE BUILDING AND THE
LAND ON WHICH THE ELIGIBLE BUILDING IS LOCATED FOR THE FISCAL YEAR IN
WHICH THE BENEFIT PERIOD COMMENCES, AS COMPUTED PURSUANT TO SUBDIVISION
THREE OF SECTION EIGHTEEN HUNDRED FIVE OF THIS CHAPTER.
7. "DEPARTMENT OF FINANCE". THE DEPARTMENT OF FINANCE OF THE CITY OF
NEW YORK.
8. "ELIGIBLE BUILDING". A NON-RESIDENTIAL OR MIXED-USE BUILDING
LOCATED IN THE ABATEMENT ZONE. SUCH ELIGIBLE BUILDING SHALL NOT INCLUDE
ANY BUILDING OWNED BY A GOVERNMENTAL AGENCY.
9. "ELIGIBLE PREMISES". PREMISES LOCATED IN AN ELIGIBLE BUILDING
WHICH ARE OCCUPIED OR USED BY A BUSINESS THAT (A) HAS BEEN CONDUCTING
BUSINESS OPERATIONS AND ENGAGING PRIMARILY IN RETAIL ACTIVITIES, ENTER-
TAINMENT, OR RESTAURANT SERVICES DURING THE FIVE CONSECUTIVE YEARS PRIOR
TO THE RENT COMMENCEMENT DATE; (B) WILL BE ENGAGED PRIMARILY IN RETAIL
ACTIVITIES, ENTERTAINMENT, OR RESTAURANT SERVICES AT SUCH ELIGIBLE PREM-
ISES; AND (C) WHO HAS FEWER THAN ONE HUNDRED TWENTY-FIVE EMPLOYEES IN
THE INITIAL TAXABLE YEAR FOR WHICH THE CREDIT IS CLAIMED.
10. "FISCAL YEAR". THE FISCAL YEAR OF ANY CITY HAVING A POPULATION OF
ONE MILLION OR MORE.
11. "GOVERNMENTAL AGENCY". THE UNITED STATES OF AMERICA OR ANY AGENCY
OR INSTRUMENTALITY THEREOF, THE STATE OF NEW YORK, THE CITY OF NEW YORK,
ANY PUBLIC CORPORATION (INCLUDING A BODY CORPORATE AND POLITIC CREATED
PURSUANT TO AGREEMENT OR COMPACT BETWEEN THE STATE OF NEW YORK AND ANY
OTHER STATE), PUBLIC BENEFIT CORPORATION, PUBLIC AUTHORITY OR OTHER
POLITICAL SUBDIVISION OF THE STATE.
12. "LANDLORD". ANY PERSON WHO: (A) CONTROLS ALL NON-RESIDENTIAL
PORTIONS OF AN ELIGIBLE BUILDING, INCLUDING, WITHOUT LIMITATION, THE
RECORD OWNER, THE LESSEE UNDER A GROUND LEASE, ANY MORTGAGEE IN
POSSESSION OR ANY RECEIVER; AND
(B) WHO GRANTS THE RIGHT TO USE OR OCCUPY ELIGIBLE PREMISES TO ANY
TENANT, PROVIDED THAT LANDLORD SHALL NOT INCLUDE ANY LESSEE WHO AT ANY
TIME DURING THE LEASE TERM OCCUPIED OR USED OR OCCUPIES OR USES ANY PART
OF THE NON-RESIDENTIAL PORTIONS OF SUCH ELIGIBLE BUILDING, OTHER THAN
PREMISES OCCUPIED OR USED BY SUCH LESSEE TO PROVIDE RENTAL OR MANAGEMENT
SERVICES TO SUCH BUILDING.
13. "LEASE COMMENCEMENT DATE". THE DATE SET FORTH IN THE LEASE ON
WHICH THE TERM OF THE LEASE COMMENCES.
14. "MIXED-USE BUILDING". A BUILDING USED FOR BOTH RESIDENTIAL AND
COMMERCIAL PURPOSES, PROVIDED THAT MORE THAN TWENTY-FIVE PER CENTUM OF
THE AGGREGATE FLOOR AREA OF SUCH BUILDING IS USED OR HELD OUT FOR USE AS
COMMERCIAL, COMMUNITY FACILITY OR ACCESSORY USE SPACE.
15. "PERSON". AN INDIVIDUAL, CORPORATION, LIMITED LIABILITY COMPANY,
PARTNERSHIP, ASSOCIATION, AGENCY, TRUST, ESTATE, FOREIGN OR DOMESTIC
GOVERNMENT OR SUBDIVISION THEREOF, OR OTHER ENTITY.
16. "TAX LIABILITY". THE PRODUCT OBTAINED BY MULTIPLYING THE BILLABLE
ASSESSED VALUE FOR THE FISCAL YEAR IN WHICH THE BENEFIT PERIOD COMMENCES
BY THE TAX RATE APPLICABLE TO THE ELIGIBLE BUILDING FOR SUCH FISCAL YEAR
A. 4240 3
AS SET BY THE LOCAL LEGISLATIVE BODY OF ANY CITY HAVING A POPULATION OF
ONE MILLION OR MORE.
17. "TAX LIABILITY PER SQUARE FOOT". THE TAX LIABILITY DIVIDED BY THE
TOTAL NUMBER OF SQUARE FEET IN THE ELIGIBLE BUILDING, AS LISTED ON THE
RECORDS OF THE DEPARTMENT OF FINANCE.
18. "TENANT". A PERSON (INCLUDING ANY SUCCESSORS IN INTEREST) WHO
EXECUTES A LEASE WITH THE LANDLORD FOR THE RIGHT TO OCCUPY OR USE THE
ELIGIBLE PREMISES AND WHO OCCUPIES OR USES THE ELIGIBLE PREMISES PURSU-
ANT TO SUCH LEASE. TENANT SHALL NOT INCLUDE ANY SUBTENANT.
19. "TENANT'S PERCENTAGE SHARE". THE PERCENTAGE OF THE ELIGIBLE
BUILDING'S AGGREGATE FLOOR AREA ALLOCATED TO THE ELIGIBLE PREMISES,
WHICH SHALL BE PRESUMED TO BE SUCH PERCENTAGE AS SET FORTH IN THE LEASE
FOR THE ELIGIBLE PREMISES; PROVIDED THAT WHERE THE ELIGIBLE PREMISES
INCLUDES EXPANSION PREMISES, THE "TENANT'S PERCENTAGE SHARE" SHALL BE
CALCULATED ON THE BASIS OF THE PERCENTAGE OF THE ELIGIBLE BUILDING'S
AGGREGATE FLOOR AREA ALLOCATED SOLELY TO THE EXPANSION PREMISES.
20. "RENEWAL TENANT". A PERSON WHO HAS AN EXISTING LEASE WITH THE
LANDLORD AND RENEGOTIATES OR RENEWS SUCH LEASE WITH THE LANDLORD FOR THE
RIGHT TO OCCUPY OR USE THE ELIGIBLE PREMISES.
S 496-A. REAL PROPERTY TAX ABATEMENT. 1. WITHIN A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE, ELIGIBLE BUILDINGS CONTAINING ELIGIBLE
PREMISES SHALL RECEIVE AN ABATEMENT OF REAL PROPERTY TAXES DURING THE
BENEFIT PERIOD AS FOLLOWS:
(A) FOR EACH OF THE FIRST THREE YEARS OF THE BENEFIT PERIOD, THE
ABATEMENT SHALL BE EQUAL TO THE PRODUCT OBTAINED BY:
(1) MULTIPLYING THE TENANT'S PERCENTAGE SHARE BY THE NUMBER OF SQUARE
FEET IN THE ELIGIBLE BUILDING, AS LISTED ON THE RECORDS OF THE DEPART-
MENT OF FINANCE AND
(2) MULTIPLYING THE PRODUCT OBTAINED IN SUBPARAGRAPH ONE OF THIS PARA-
GRAPH BY THE ABATEMENT BASE;
(B) FOR THE FOURTH YEAR OF THE BENEFIT PERIOD, THE ABATEMENT SHALL BE
EQUAL TO TWO-THIRDS OF THE ABATEMENT IN THE FIRST YEAR OF THE BENEFIT
PERIOD; AND
(C) FOR THE FIFTH YEAR OF THE BENEFIT PERIOD, THE ABATEMENT SHALL BE
EQUAL TO ONE-THIRD OF THE ABATEMENT IN THE FIRST YEAR OF THE BENEFIT
PERIOD.
2. IF, AS A RESULT OF APPLICATION TO THE TAX COMMISSION OR A COURT
ORDER OR ACTION BY THE DEPARTMENT OF FINANCE, THE BILLABLE ASSESSED
VALUE IS REDUCED, THE DEPARTMENT OF FINANCE SHALL RECALCULATE THE ABATE-
MENT UTILIZING SUCH REDUCED BILLABLE ASSESSED VALUE. THE AMOUNT EQUAL TO
THE DIFFERENCE BETWEEN THE ABATEMENT ORIGINALLY GRANTED AND THE ABATE-
MENT AS SO RECALCULATED SHALL BE DEDUCTED FROM ANY REFUND OTHERWISE
PAYABLE OR REMISSION OTHERWISE DUE AS A RESULT OF SUCH REDUCTION IN
BILLABLE ASSESSED VALUE, AND ANY BALANCE OF SUCH AMOUNT REMAINING UNPAID
AFTER MAKING ANY SUCH DEDUCTION SHALL BE PAID TO THE DEPARTMENT OF
FINANCE WITHIN THIRTY DAYS FROM THE DATE OF MAILING BY THE DEPARTMENT OF
FINANCE OF A NOTICE OF THE AMOUNT PAYABLE. SUCH AMOUNT PAYABLE SHALL
CONSTITUTE A TAX LIEN ON THE ELIGIBLE BUILDING AS OF THE DATE OF SUCH
NOTICE AND, IF NOT PAID WITHIN SUCH THIRTY-DAY PERIOD, PENALTY AND
INTEREST AT THE RATE APPLICABLE TO DELINQUENT TAXES ON SUCH ELIGIBLE
BUILDING SHALL BE CHARGED AND COLLECTED ON SUCH AMOUNT FROM THE DATE OF
SUCH NOTICE TO THE DATE OF PAYMENT.
3. IN NO EVENT SHALL THE ABATEMENT FOR THE ELIGIBLE PREMISES GRANTED
PURSUANT TO THIS TITLE EXCEED THE TAX LIABILITY ALLOCABLE TO THE ELIGI-
BLE PREMISES.
A. 4240 4
4. NOTWITHSTANDING THE PROVISIONS OF ANY LEASE FOR OCCUPANCY OF
NON-ELIGIBLE PREMISES IN AN ELIGIBLE BUILDING OR FOR OCCUPANCY OF ELIGI-
BLE PREMISES FOR WHICH NO CERTIFICATE OF ABATEMENT HAS BEEN ISSUED
PURSUANT TO THIS TITLE, A LESSEE OF NON-ELIGIBLE PREMISES OR OF ELIGIBLE
PREMISES FOR WHICH NO CERTIFICATE OF ABATEMENT HAS BEEN ISSUED PURSUANT
TO THIS TITLE SHALL NOT BE ENTITLED TO RECEIVE DIRECTLY OR INDIRECTLY A
REDUCTION IN EITHER THE REAL PROPERTY TAXES OR ANY RENT (INCLUDING ADDI-
TIONAL RENT) PAYABLE PURSUANT TO SUCH LEASE WHERE SUCH REDUCTION WOULD
RESULT FROM AN ABATEMENT OF REAL PROPERTY TAXES GRANTED PURSUANT TO THIS
TITLE. A LANDLORD OF AN ELIGIBLE BUILDING SHALL NOT ALLOCATE, CREDIT,
ASSIGN OR DISBURSE ANY PORTION OF AN ABATEMENT GRANTED PURSUANT TO THIS
TITLE TO A LESSEE OF NON-ELIGIBLE PREMISES OR OF ELIGIBLE PREMISES FOR
WHICH NO CERTIFICATE OF ABATEMENT HAS BEEN ISSUED PURSUANT TO THIS
TITLE. A LANDLORD SHALL NOT BE REQUIRED TO REDUCE THE REAL PROPERTY
TAXES OR ANY RENT (INCLUDING ADDITIONAL RENT) PAYABLE BY EXPANSION
TENANTS, NEW TENANTS AND RENEWAL TENANTS BY AN AMOUNT THAT EXCEEDS THE
FULL AMOUNT OF THE ABATEMENT GRANTED PURSUANT TO THIS TITLE, BUT A LAND-
LORD SHALL BE REQUIRED TO REDUCE THE REAL PROPERTY TAXES OR ANY RENT
(INCLUDING ADDITIONAL RENT) PAYABLE BY EXPANSION TENANTS, NEW TENANTS
AND RENEWAL TENANTS BY AN AMOUNT THAT, IN THE AGGREGATE, EQUALS THE FULL
AMOUNT OF THE ABATEMENT GRANTED PURSUANT TO THIS TITLE. SUCH REDUCTION
SHALL BE ALLOCATED IN ACCORDANCE WITH THE ABATEMENT GRANTED FOR THE
ELIGIBLE PREMISES OCCUPIED BY EACH SUCH TENANT.
S 496-B. CREDIT TO TENANT. THE ABATEMENT IN REAL PROPERTY TAXES
GRANTED BY THIS TITLE FOR THE PREMISES SHALL BE CREDITED BY THE LANDLORD
AGAINST THE PROPORTIONAL AMOUNT OF TAXES CHARGEABLE TO A TENANT IN THE
FORM OF RENT.
S 496-C. ELIGIBILITY REQUIREMENTS. 1. NO ABATEMENT SHALL BE GRANTED
PURSUANT TO THIS TITLE UNLESS THE LANDLORD IS PARTY TO A LEASE FOR
ELIGIBLE PREMISES WITH A TENANT OR RENEWAL TENANT, THE TERM OF WHICH IS
FOR A PERIOD OF AT LEAST FIVE YEARS, AND THE TENANT OR RENEWAL TENANT:
(A) HAS BEEN CONDUCTING BUSINESS OPERATIONS AND ENGAGING PRIMARILY IN
RETAIL ACTIVITIES, ENTERTAINMENT, OR RESTAURANT SERVICES AT THE ELIGIBLE
PREMISES DURING THE FIVE CONSECUTIVE YEARS PRIOR TO THE RENT COMMENCE-
MENT DATE;
(B) WILL BE ENGAGED PRIMARILY IN RETAIL ACTIVITIES, ENTERTAINMENT, OR
RESTAURANT SERVICES AT SUCH ELIGIBLE PREMISES; AND
(C) WHO HAS FEWER THAN ONE HUNDRED TWENTY-FIVE EMPLOYEES IN THE
INITIAL TAXABLE YEAR FOR WHICH THE CREDIT IS CLAIMED.
2. NO ABATEMENT SHALL BE GRANTED PURSUANT TO THIS TITLE IF AN APPLI-
CANT SHALL FAIL TO MEET ANY OF THE REQUIREMENTS OF THIS TITLE WITHIN
SIXTY DAYS OF THE RENT COMMENCEMENT DATE.
3. FOR PURPOSES OF THIS TITLE, THE EXPIRATION DATE OF A LEASE SHALL BE
DETERMINED BY THE EXPIRATION DATE SET FORTH IN SUCH LEASE, WITHOUT
GIVING EFFECT TO ANY RIGHTS OF THE LANDLORD OR THE TENANT TO TERMINATE
SUCH LEASE PRIOR TO THE EXPIRATION DATE SET FORTH IN SUCH LEASE.
4. THE LEASE FOR THE ELIGIBLE PREMISES OR AN AMENDMENT THERETO SHALL
CONTAIN THE FOLLOWING PROVISIONS:
(A) A STATEMENT OF THE TENANT'S PERCENTAGE SHARE;
(B) A STATEMENT INFORMING THE TENANT IN AT LEAST TWELVE-POINT TYPE
THAT:
(1) AN APPLICATION FOR ABATEMENT OF REAL PROPERTY TAXES PURSUANT TO
THIS TITLE WILL BE MADE FOR THE PREMISES;
(2) THE RENT, INCLUDING AMOUNTS PAYABLE BY THE TENANT OR RENEWAL
TENANT FOR REAL PROPERTY TAXES, WILL ACCURATELY REFLECT ANY ABATEMENT OF
REAL PROPERTY TAXES GRANTED PURSUANT TO THIS TITLE FOR THE PREMISES; AND
A. 4240 5
(3) ALL ABATEMENTS GRANTED WITH RESPECT TO A BUILDING PURSUANT TO THIS
TITLE WILL BE REVOKED IF, DURING THE BENEFIT PERIOD, REAL ESTATE TAXES
OR WATER OR SEWER CHARGES OR OTHER LIENABLE CHARGES ARE UNPAID FOR MORE
THAN ONE YEAR, UNLESS SUCH DELINQUENT AMOUNTS ARE PAID AS PROVIDED IN
SUBDIVISION FOUR OF SECTION FOUR HUNDRED NINETY-SIX-F OF THIS TITLE.
5. NO ABATEMENT SHALL BE GRANTED PURSUANT TO THIS TITLE IF:
(A) THE LEASE FOR THE ELIGIBLE PREMISES PROVIDES THAT DURING THE
CURRENT LEASE TERM REQUIRED BY SUBDIVISION ONE OF THIS SECTION EITHER
THE LANDLORD OR THE TENANT OR RENEWAL TENANT MAY TERMINATE SUCH LEASE
PRIOR TO THE EXPIRATION DATE OF SUCH LEASE TERM; PROVIDED THAT SUCH
LEASE MAY PROVIDE THAT EITHER THE LANDLORD OR THE TENANT MAY TERMINATE
SUCH LEASE IF:
(1) THE OTHER PARTY IS IN DEFAULT OF ANY OF SUCH PARTY'S OBLIGATIONS
UNDER THE LEASE,
(2) THE ELIGIBLE PREMISES ARE DAMAGED OR DESTROYED BY FIRE OR OTHER
CASUALTY,
(3) THE ELIGIBLE PREMISES ARE RENDERED UNUSABLE FOR ANY REASON NOT
ATTRIBUTABLE TO ANY ACT OR FAILURE TO ACT OF EITHER TENANT OR LANDLORD,
OR
(4) THE ELIGIBLE PREMISES ARE ACQUIRED BY EMINENT DOMAIN; AND
(B) THERE ARE REAL PROPERTY TAXES, WATER OR SEWER CHARGES OR OTHER
LIENABLE CHARGES CURRENTLY DUE AND OWING ON THE ELIGIBLE BUILDING WHICH
IS THE SUBJECT OF AN APPLICATION FOR ABATEMENT PURSUANT TO THIS TITLE,
UNLESS SUCH REAL PROPERTY TAXES OR CHARGES ARE CURRENTLY BEING PAID IN
TIMELY INSTALLMENTS PURSUANT TO A WRITTEN AGREEMENT WITH THE DEPARTMENT
OF FINANCE OR OTHER APPROPRIATE AGENCY.
6. NO ABATEMENT SHALL BE GRANTED PURSUANT TO THIS TITLE UNLESS THE
APPLICANT SHALL FILE, TOGETHER WITH THE APPLICATION, AN AFFIDAVIT
SETTING FORTH THE FOLLOWING INFORMATION:
(A) A STATEMENT THAT WITHIN THE SEVEN YEARS IMMEDIATELY PRECEDING THE
DATE OF APPLICATION FOR A CERTIFICATE OF ABATEMENT, NEITHER THE APPLI-
CANT NOR ANY PERSON OWNING A SUBSTANTIAL INTEREST IN THE ELIGIBLE BUILD-
ING AS DEFINED IN PARAGRAPH (C) OF THIS SUBDIVISION, NOR ANY OFFICER,
DIRECTOR OR GENERAL PARTNER OF THE APPLICANT OR SUCH PERSON WAS FINALLY
ADJUDICATED BY A COURT OF COMPETENT JURISDICTION TO HAVE VIOLATED
SECTION TWO HUNDRED THIRTY-FIVE OF THE REAL PROPERTY LAW OR ANY SECTION
OF ARTICLE ONE HUNDRED FIFTY OF THE PENAL LAW OR ANY SIMILAR ARSON LAW
OF ANOTHER JURISDICTION WITH RESPECT TO ANY BUILDING, OR WAS AN OFFICER,
DIRECTOR OR GENERAL PARTNER OF A PERSON AT THE TIME SUCH PERSON WAS
FINALLY ADJUDICATED TO HAVE VIOLATED ANY SUCH LAW; AND
(B) A STATEMENT SETTING FORTH ANY PENDING CHARGES ALLEGING VIOLATION
OF SECTION TWO HUNDRED THIRTY-FIVE OF THE REAL PROPERTY LAW OR ANY
SECTION OF ARTICLE ONE HUNDRED FIFTY OF THE PENAL LAW OR ANY SIMILAR
ARSON LAW OF ANOTHER JURISDICTION WITH RESPECT TO ANY BUILDING BY THE
APPLICANT OR ANY PERSON OWNING A SUBSTANTIAL INTEREST IN THE ELIGIBLE
BUILDING AS DEFINED IN PARAGRAPH (C) OF THIS SUBDIVISION, OR ANY OFFI-
CER, DIRECTOR OR GENERAL PARTNER OF THE APPLICANT OR SUCH PERSON, OR ANY
PERSON FOR WHOM THE APPLICANT OR PERSON OWNING A SUBSTANTIAL INTEREST IN
THE ELIGIBLE BUILDING IS AN OFFICER, DIRECTOR OR GENERAL PARTNER.
(C) FOR PURPOSES OF THIS SUBDIVISION AND SUBDIVISION SEVEN OF SECTION
FOUR HUNDRED NINETY-SIX-F OF THIS TITLE, "SUBSTANTIAL INTEREST" SHALL
MEAN OWNERSHIP AND CONTROL OF AN INTEREST OF TEN PER CENTUM OR MORE IN
THE ELIGIBLE BUILDING OR IN ANY PERSON OWNING THE ELIGIBLE BUILDING.
S 496-D. APPLICATION FOR CERTIFICATE OF ABATEMENT. 1. APPLICATION FOR
A CERTIFICATE OF ABATEMENT MAY BE MADE ON OR AFTER JANUARY FIRST, TWO
THOUSAND TWELVE AND UNTIL SIXTY DAYS AFTER THE END OF THE ELIGIBILITY
A. 4240 6
PERIOD, AND SHALL BE FILED WITH THE DEPARTMENT OF FINANCE. NO APPLICA-
TION MAY BE FILED PRIOR TO THE DATE ON WHICH THE LEASE FOR THE ELIGIBLE
PREMISES IS EXECUTED BY THE LANDLORD AND TENANT.
2. NO ABATEMENT PURSUANT TO THIS TITLE SHALL BE GRANTED UNLESS THE
APPLICANT FILES AN APPLICATION FOR A CERTIFICATE OF ABATEMENT WITHIN
SIXTY DAYS FOLLOWING THE LEASE COMMENCEMENT DATE OR WITHIN SIXTY DAYS
FOLLOWING THE EFFECTIVE DATE OF THIS TITLE, WHICHEVER IS LATER.
3. IN ADDITION TO ANY OTHER INFORMATION REQUIRED BY THE DEPARTMENT OF
FINANCE, THE APPLICATION FOR A CERTIFICATE OF ABATEMENT SHALL INCLUDE AN
ABSTRACT OF THE LEASE FOR THE ELIGIBLE PREMISES FOR WHICH AN ABATEMENT
IS BEING SOUGHT WHICH ABSTRACT IS SIGNED BY THE LANDLORD AND THE TENANT.
SUCH ABSTRACT SHALL INCLUDE THE TENANT'S PERCENTAGE SHARE, THE LEASE
COMMENCEMENT DATE, THE EXPIRATION DATE FOR SUCH LEASE AND A DESCRIPTION
OF THE IMPROVEMENTS TO BE MADE TO THE ELIGIBLE PREMISES AND THE COMMON
AREAS OF THE ELIGIBLE BUILDING, INCLUDING THE ESTIMATED VALUE OF SUCH
IMPROVEMENTS. SUCH APPLICATION SHALL ALSO INCLUDE:
(A) A STATEMENT OF THE NUMBER OF PERSONS WHO WERE, ON THE RENT
COMMENCEMENT DATE, EMPLOYED IN THE ELIGIBLE PREMISES,
(B) A STATEMENT OF THE LOCATION OF ALL COMMERCIAL OR RETAIL SPACE IN
THE CITY OF NEW YORK OCCUPIED BY THE TENANT PRIOR TO THE EXECUTION OF
THE LEASE FOR THE ELIGIBLE PREMISES,
(C) THE COMMENCEMENT AND EXPIRATION DATES OF ALL LEASES FOR PREMISES
IN THE ABATEMENT ZONE USED OR OCCUPIED AS OFFICE OR RETAIL SPACE, AND
(D) THE AGGREGATE FLOOR AREA OF THE ELIGIBLE BUILDING. SUCH APPLICA-
TION SHALL ALSO STATE THAT THE APPLICANT AGREES TO COMPLY WITH AND BE
SUBJECT TO THE RULES ISSUED FROM TIME TO TIME BY THE DEPARTMENT OF
FINANCE.
4. THE APPLICANT SHALL PROVIDE, IN ADDITION TO ANY OTHER INFORMATION
REQUIRED BY THE DEPARTMENT OF FINANCE, EVIDENCE ACCEPTABLE TO THE
DEPARTMENT OF FINANCE REGARDING THE NUMBER OF EMPLOYEES IN THE ELIGIBLE
PREMISES. THE DEPARTMENT OF FINANCE SHALL ISSUE A CERTIFICATE OF ABATE-
MENT UPON DETERMINING THAT THE APPLICANT HAS SUBMITTED PROOF ACCEPTABLE
TO THE DEPARTMENT OF FINANCE THAT THE APPLICANT HAS MET THE REQUIREMENTS
SET FORTH IN THIS TITLE.
5. THE BURDEN OF PROOF SHALL BE ON THE APPLICANT TO SHOW BY CLEAR AND
CONVINCING EVIDENCE THAT THE REQUIREMENTS FOR GRANTING A CERTIFICATE OF
ABATEMENT HAVE BEEN SATISFIED. THE DEPARTMENT OF FINANCE SHALL HAVE THE
AUTHORITY TO REQUIRE THAT STATEMENTS IN CONNECTION WITH SUCH APPLICATION
BE MADE UNDER OATH.
6. THE DEPARTMENT OF FINANCE MAY PROVIDE BY RULE FOR REASONABLE ADMIN-
ISTRATIVE CHARGES OR FEES NECESSARY TO DEFRAY EXPENSES IN ADMINISTERING
THE ABATEMENT PROGRAM PROVIDED BY THIS TITLE.
S 496-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 LAW, THE FOLLOWING FUNCTIONS,
POWERS AND DUTIES:
1. TO RECEIVE AND REVIEW APPLICATIONS FOR CERTIFICATES OF ABATEMENT
UNDER THIS TITLE AND ISSUE SUCH CERTIFICATES WHERE AUTHORIZED PURSUANT
TO THIS TITLE.
2. TO RECEIVE EVIDENCE OF PREMISES AND BUILDING ELIGIBILITY.
3. TO RECEIVE ALL CERTIFICATES OF CONTINUING ELIGIBILITY REQUIRED BY
SECTION FOUR HUNDRED NINETY-SIX-F OF THIS TITLE.
4. TO COLLECT ALL REAL PROPERTY TAXES, WITH INTEREST AND PENALTY, DUE
AND OWING AS A RESULT OF REDUCTION, TERMINATION OR REVOCATION OF ANY
ABATEMENT GRANTED PURSUANT TO THIS TITLE.
A. 4240 7
5. TO MAKE AND PROMULGATE RULES TO CARRY OUT THE PURPOSES OF THIS
TITLE.
S 496-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 EACH
YEAR, A CERTIFICATE OF CONTINUING ELIGIBILITY CONFIRMING THAT THE ELIGI-
BLE PREMISES ARE OCCUPIED BY THE TENANT WHO ORIGINALLY EXECUTED THE
LEASE AND THAT THE ELIGIBLE PREMISES ARE BEING USED FOR THE PURPOSES
DESCRIBED IN THE APPLICATION. SUCH CERTIFICATE OF CONTINUING ELIGIBILITY
SHALL BE ON A FORM PRESCRIBED BY THE DEPARTMENT OF FINANCE AND SHALL
CONTAIN SUCH ADDITIONAL INFORMATION AS THE DEPARTMENT OF FINANCE SHALL
REQUIRE. THE DEPARTMENT OF FINANCE SHALL HAVE THE AUTHORITY TO DETERMINE
THE ABATEMENTS GRANTED PURSUANT TO THIS TITLE UPON FAILURE OF AN APPLI-
CANT TO FILE SUCH CERTIFICATE BY SUCH DATE. THE BURDEN OF PROOF SHALL BE
ON THE APPLICANT TO ESTABLISH CONTINUING ELIGIBILITY FOR BENEFITS AND
THE DEPARTMENT OF FINANCE SHALL HAVE THE AUTHORITY TO REQUIRE THAT
STATEMENTS MADE IN SUCH CERTIFICATE SHALL BE MADE UNDER OATH.
2. THE DEPARTMENT OF FINANCE SHALL REVOKE ANY ABATEMENT GRANTED PURSU-
ANT TO THIS TITLE WHEN THE TENANT WHO ORIGINALLY EXECUTED THE LEASE IS
NO LONGER OCCUPYING THE ELIGIBLE PREMISES. SUCH REVOCATION SHALL BE
RETROACTIVE TO THE DATE THAT SUCH TENANT VACATED THE ELIGIBLE PREMISES
AND THE DEPARTMENT OF FINANCE SHALL REQUIRE THE LANDLORD TO PAY, WITH
INTEREST, ANY TAXES WHICH BECOME PAYABLE AS A RESULT OF SUCH REVOCATION.
THE LANDLORD SHALL NOTIFY THE DEPARTMENT OF FINANCE WITHIN THIRTY DAYS
FOLLOWING THE DATE ON WHICH SUCH TENANT VACATED THE ELIGIBLE PREMISES
AND, FOR FAILURE TO COMPLY WITH THIS NOTIFICATION REQUIREMENT, SHALL BE
LIABLE FOR PENALTY CALCULATED FOR THE SAME PERIOD AS INTEREST IS CALCU-
LATED PURSUANT TO THE PRECEDING SENTENCE.
3. IF ANY PORTION OF THE PREMISES FOR WHICH AN ABATEMENT HAS BEEN
GRANTED PURSUANT TO THIS TITLE CEASES TO BE OCCUPIED OR USED AS ELIGIBLE
PREMISES OR IS OCCUPIED BY A SUBTENANT, THE DEPARTMENT OF FINANCE SHALL
REDUCE THE ABATEMENT GRANTED PURSUANT TO THIS TITLE BY AN AMOUNT EQUAL
TO THE PERCENTAGE OF SUCH ELIGIBLE PREMISES WHICH HAS CEASED TO BE OCCU-
PIED OR USED AS ELIGIBLE PREMISES OR IS OCCUPIED BY A SUBTENANT. SUCH
REDUCTION SHALL BE RETROACTIVE TO THE DATE THAT SUCH PREMISES CEASED TO
BE OCCUPIED OR USED AS ELIGIBLE PREMISES OR WAS OCCUPIED BY A SUBTENANT,
AND THE DEPARTMENT OF FINANCE SHALL REQUIRE THE LANDLORD TO PAY, WITH
INTEREST, ANY TAXES WHICH BECOME PAYABLE AS A RESULT OF SUCH REDUCTION.
THE LANDLORD SHALL NOTIFY THE DEPARTMENT OF FINANCE WITHIN THIRTY DAYS
FOLLOWING THE DATE ON WHICH THE PREMISES CEASED TO BE OCCUPIED OR USED
AS ELIGIBLE PREMISES OR WAS OCCUPIED BY A SUBTENANT AND, FOR FAILURE TO
COMPLY WITH THIS NOTIFICATION REQUIREMENT, SHALL BE LIABLE FOR PENALTY
CALCULATED FOR THE SAME PERIOD AS INTEREST IS CALCULATED PURSUANT TO
THIS SUBDIVISION.
4. IF, DURING THE BENEFIT PERIOD, ANY REAL PROPERTY TAX OR WATER OR
SEWER CHARGE OR OTHER LIENABLE CHARGE DUE AND PAYABLE WITH RESPECT TO AN
ELIGIBLE BUILDING SHALL REMAIN UNPAID FOR AT LEAST ONE YEAR FOLLOWING
THE DATE UPON WHICH SUCH TAX OR CHARGE BECAME DUE AND PAYABLE, ALL
ABATEMENTS GRANTED PURSUANT TO THIS TITLE WITH RESPECT TO SUCH BUILDING
SHALL BE REVOKED, UNLESS WITHIN THIRTY DAYS FROM THE MAILING OF A NOTICE
OF REVOCATION BY THE DEPARTMENT OF FINANCE SATISFACTORY PROOF IS
PRESENTED TO THE DEPARTMENT OF FINANCE THAT ANY AND ALL DELINQUENT TAXES
AND CHARGES OWING WITH RESPECT TO SUCH BUILDING AS OF THE DATE OF SUCH
NOTICE HAVE BEEN PAID IN FULL OR ARE CURRENTLY BEING PAID IN TIMELY
INSTALLMENTS PURSUANT TO A WRITTEN AGREEMENT WITH THE DEPARTMENT OF
FINANCE OR OTHER APPROPRIATE AGENCY. ANY REVOCATION PURSUANT TO THIS
A. 4240 8
SUBDIVISION SHALL BE EFFECTIVE WITH RESPECT TO REAL PROPERTY TAXES WHICH
BECOME DUE AND PAYABLE FOLLOWING THE DATE OF SUCH REVOCATION.
5. THE DEPARTMENT OF FINANCE MAY DENY, REDUCE, SUSPEND, TERMINATE OR
REVOKE ANY ABATEMENT GRANTED PURSUANT TO THIS TITLE WHENEVER:
(A) THE LANDLORD OR THE TENANT RECEIVING ABATEMENT PURSUANT TO THIS
TITLE FAILS TO COMPLY WITH THE REQUIREMENTS OF THIS TITLE OR THE RULES
PROMULGATED HEREUNDER; OR
(B) AN APPLICATION, CERTIFICATE, REPORT OR OTHER DOCUMENT SUBMITTED BY
THE APPLICANT CONTAINS A FALSE OR MISLEADING STATEMENT AS TO A MATERIAL
FACT OR OMITS TO STATE ANY MATERIAL FACT NECESSARY IN ORDER TO MAKE THE
STATEMENT THEREIN NOT FALSE OR MISLEADING, AND MAY DECLARE ANY APPLICANT
WHO MAKES SUCH FALSE OR MISLEADING STATEMENT OR OMISSION TO BE INELIGI-
BLE FOR FUTURE ABATEMENT PURSUANT TO THIS TITLE FOR THE SAME OR OTHER
PROPERTY. IN ADDITION, THE DEPARTMENT OF FINANCE SHALL REQUIRE THE
APPLICANT TO PAY, WITH PENALTY AND INTEREST, ANY ABATEMENT RECEIVED
PURSUANT TO THIS TITLE AS A RESULT OF SUCH FALSE OR MISLEADING STATEMENT
OR OMISSION OF A MATERIAL FACT.
6. NOTWITHSTANDING ANY OTHER PROVISION OF THIS TITLE, THE DEPARTMENT
OF FINANCE SHALL DENY, TERMINATE OR REVOKE ANY ABATEMENT APPLIED FOR OR
GRANTED PURSUANT TO THIS TITLE UPON A DETERMINATION THAT THE LEASE
BETWEEN THE LANDLORD AND THE TENANT WAS ENTERED INTO PRIMARILY FOR THE
PURPOSE OF RECEIVING AN ABATEMENT UNDER THIS TITLE. IN MAKING SUCH
DETERMINATION, THE DEPARTMENT OF FINANCE MAY CONSIDER, AMONG OTHER
FACTORS, THE RELATIONSHIP, IF ANY, BETWEEN THE LANDLORD AND THE TENANT
AND WHETHER THE BUSINESS TERMS OF SUCH LEASE ARE CONSISTENT WITH THE
BUSINESS TERMS GENERALLY FOUND IN LEASES FOR COMPARABLE SPACE.
7. (A) IF ANY PERSON DESCRIBED IN THE STATEMENT REQUIRED BY PARAGRAPH
(B) OF SUBDIVISION SIX OF SECTION FOUR HUNDRED NINETY-SIX-C OF THIS
TITLE OR PARAGRAPH (B) OF THIS SUBDIVISION IS FINALLY ADJUDICATED BY A
COURT OF COMPETENT JURISDICTION TO BE GUILTY OF ANY CHARGE LISTED IN
SUCH STATEMENT, THE DEPARTMENT OF FINANCE SHALL REVOKE THE ABATEMENT
GRANTED PURSUANT TO THIS TITLE AND SHALL REQUIRE THE PAYMENT, WITH
INTEREST, OF ANY ABATEMENT RECEIVED PURSUANT TO THIS TITLE.
(B) THE APPLICANT SHALL, ON THE CERTIFICATE OF CONTINUING ELIGIBILITY,
STATE WHETHER ANY CHARGES ALLEGING VIOLATION BY THE APPLICANT OR ANY
PERSON OWNING A SUBSTANTIAL INTEREST IN THE ELIGIBLE BUILDING, OR ANY
OFFICER, DIRECTOR OR GENERAL PARTNER OF THE APPLICANT OR PERSON OWNING A
SUBSTANTIAL INTEREST IN THE ELIGIBLE BUILDING, OR ANY PERSON FOR WHOM
THE APPLICANT OR PERSON OWNING A SUBSTANTIAL INTEREST IN THE ELIGIBLE
BUILDING IS AN OFFICER, DIRECTOR OR GENERAL PARTNER, OF SECTION TWO
HUNDRED THIRTY-FIVE OF THE REAL PROPERTY LAW OR ANY SECTION OF ARTICLE
ONE HUNDRED FIFTY OF THE PENAL LAW OR ANY SIMILAR ARSON LAW OF ANOTHER
JURISDICTION, ARE PENDING. FOR PURPOSES OF THIS PARAGRAPH, "SUBSTANTIAL
INTEREST" SHALL HAVE THE SAME MEANING AS SET FORTH IN PARAGRAPH (C) OF
SUBDIVISION SIX OF SECTION FOUR HUNDRED NINETY-SIX-C OF THIS TITLE.
S 496-G. TAX LIEN; INTEREST AND PENALTY. ALL TAXES, WITH INTEREST,
REQUIRED TO BE PAID RETROACTIVELY PURSUANT TO THIS TITLE SHALL CONSTI-
TUTE A TAX LIEN AS OF THE DATE IT IS DETERMINED SUCH TAXES AND INTEREST
ARE OWED. ALL INTEREST SHALL BE CALCULATED FROM THE DATE THE TAXES WOULD
HAVE BEEN DUE BUT FOR THE ABATEMENT GRANTED PURSUANT TO THIS TITLE AT
THE APPLICABLE RATE OR RATES OF INTEREST IMPOSED BY SUCH CITY GENERALLY
FOR NON-PAYMENT OF REAL PROPERTY TAX WITH RESPECT TO THE ELIGIBLE BUILD-
ING FOR THE PERIOD IN QUESTION. WHEN A PROVISION OF THIS TITLE REQUIRES
THE PAYMENT OF A PENALTY IN ADDITION TO INTEREST, THE AMOUNT OF SUCH
PENALTY SHALL BE EQUAL TO THE AMOUNT OF INTEREST THAT WOULD HAVE BEEN
A. 4240 9
PAYABLE PURSUANT TO SUCH PROVISION HAD SUCH INTEREST BEEN CALCULATED AT
THE RATE OF THREE PERCENT PER ANNUM.
S 496-H. CONFIDENTIALITY. 1. EXCEPT IN ACCORDANCE WITH A PROPER JUDI-
CIAL ORDER OR AS OTHERWISE PROVIDED BY LAW, IT SHALL BE UNLAWFUL FOR THE
COMMISSIONER OF FINANCE, ANY OFFICER OR EMPLOYEE OF THE DEPARTMENT OF
FINANCE, THE PRESIDENT OR A COMMISSIONER OR EMPLOYEE OF THE TAX COMMIS-
SION, ANY PERSON ENGAGED OR RETAINED BY SUCH DEPARTMENT OR SUCH COMMIS-
SION ON AN INDEPENDENT CONTRACT BASIS, OR ANY PERSON WHO, PURSUANT TO
THIS TITLE, IS PERMITTED TO INSPECT ANY INFORMATION SUBMITTED BY AN
APPLICANT TO THE DEPARTMENT OF FINANCE PURSUANT TO THIS TITLE OR TO WHOM
A COPY, AN ABSTRACT OR A PORTION OF ANY SUCH INFORMATION IS FURNISHED,
TO DIVULGE OR MAKE KNOWN IN ANY MANNER ANY SUCH INFORMATION TO ANY
PERSON NOT AUTHORIZED PURSUANT TO THIS TITLE TO INSPECT SUCH INFORMA-
TION. THE OFFICERS CHARGED WITH CUSTODY OF SUCH INFORMATION SHALL NOT BE
REQUIRED TO PRODUCE ANY OF IT OR EVIDENCE OF ANYTHING CONTAINED IN IT IN
ANY ACTION OR PROCEEDING IN ANY COURT EXCEPT ON BEHALF OF THE COMMIS-
SIONER OF FINANCE IN AN ACTION OR PROCEEDING UNDER THE PROVISIONS OF
THIS TITLE, OR ON BEHALF OF ANY PARTY TO ANY ACTION OR PROCEEDING UNDER
THE PROVISIONS OF THIS TITLE WHEN SUCH INFORMATION OR FACTS SHOWN THERE-
BY ARE DIRECTLY INVOLVED IN SUCH ACTION OR PROCEEDING, IN EITHER OF
WHICH EVENTS THE COURT MAY REQUIRE THE PRODUCTION OF, AND MAY ADMIT IN
EVIDENCE SO MUCH OF SUCH INFORMATION OR OF THE FACTS SHOWN THEREBY, AS
ARE PERTINENT TO THE ACTION OR PROCEEDING AND NO MORE. NOTHING HEREIN
SHALL BE CONSTRUED TO PROHIBIT THE INSPECTION BY THE LEGAL REPRESEN-
TATIVES OF THE DEPARTMENT OF FINANCE OR THE TAX COMMISSION OF SUCH
INFORMATION SUBMITTED BY ANY APPLICANT WHO SHALL BRING AN ACTION TO
CORRECT AN ASSESSMENT. NOTHING HEREIN SHALL BE CONSTRUED TO PROHIBIT
THE DELIVERY TO AN APPLICANT OR THE APPLICANT'S DULY AUTHORIZED REPRE-
SENTATIVE OF A CERTIFIED COPY OF ANY INFORMATION SUBMITTED BY AN APPLI-
CANT TO THE DEPARTMENT OF FINANCE PURSUANT TO THIS TITLE; OR TO ANY
AGENCY OR ANY DEPARTMENT OF ANY CITY HAVING A POPULATION OF ONE MILLION
OR MORE PROVIDED THE SAME IS REQUESTED FOR OFFICIAL BUSINESS; NOR TO
PROHIBIT THE INSPECTION FOR OFFICIAL BUSINESS OF SUCH INFORMATION BY THE
CORPORATION COUNSEL OR OTHER LEGAL REPRESENTATIVES OF A CITY HAVING A
POPULATION OF ONE MILLION OR MORE OR BY THE DISTRICT ATTORNEY OF ANY
COUNTY WITHIN SUCH CITY; NOR TO PROHIBIT THE PUBLICATION OF STATISTICS
SO CLASSIFIED AS TO PREVENT THE IDENTIFICATION OF SUCH INFORMATION OR
PARTICULAR ITEMS THEREOF. INFORMATION SUBMITTED BY AN APPLICANT TO THE
DEPARTMENT OF FINANCE PURSUANT TO THIS TITLE SHALL NOT BE SUBJECT TO
DISCLOSURE PURSUANT TO ARTICLE SIX OF THE PUBLIC OFFICERS LAW.
2. ANY VIOLATION OF THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION
SHALL BE PUNISHED BY A FINE NOT EXCEEDING ONE THOUSAND DOLLARS OR BY
IMPRISONMENT NOT EXCEEDING ONE YEAR, OR BOTH, AT THE DISCRETION OF THE
COURT, AND IF THE OFFENDER BE AN OFFICER OR EMPLOYEE OF THE DEPARTMENT
OF FINANCE OR OF THE TAX COMMISSION, THE OFFENDER SHALL BE DISMISSED
FROM OFFICE.
S 2. This act shall take effect immediately, provided that this act
shall be deemed to have been in full force and effect on and after Janu-
ary 1, 2011. Any actions, including the promulgation of rules, necessary
to carry out the purposes of this act may be taken before the date this
act shall have become a law, provided that such rules shall not take
effect before the effective date of this act, and provided further that
such rules, if necessary to carry out the purposes of this act, may be
made retroactive to and deemed to have been in full force and effect on
and after January 1, 2011.
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