N.Y. Real Prop. Tax Law § 489-fff

§ 489-fff. Approval of tax exemption. On completion of the\nreconstruction or construction work the applicant shall notify the board\nin writing of said completion. The board shall determine the\neligibility of the applicant for the tax exemption as provided in\nsubdivision one of section four hundred eighty-nine-ddd and shall notify\nthe tax commission of such determination. If the applicant is\ndetermined to be qualified the commission shall approve the tax\nexemption.\n