N.Y. Real Prop. Tax Law § 499-aaaaa
Definitions
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
* § 499-aaaaa. Tentative determination of assessment ceiling; notice,\ncomplaints and hearing. 1. Each year the commissioner shall make a\ntentative determination of an assessment ceiling for all local\nenergy-related public utility mass real property. Thereafter, the\ncommissioner shall give notice, in writing or electronically, to each\nassessing unit and each owner of local energy-related public utility\nmass real property for which such tentative determination of an\nassessment ceiling shall have been made, specifying the amount of such\nceiling, and making available for inspection and copying the\ncomputations used to establish the tentative assessment ceiling amount\npursuant to the public officers law, and setting forth the time and\nplace where the commissioner or his or her designee will meet to hear\nany complaint concerning such tentative determination. Such notice shall\nbe sent electronically and served in writing at least forty-five days\nprior to the date specified for such hearing.\n 2. A tentative assessment ceiling may be challenged before the\ncommissioner as follows:\n (a) An owner of local energy-related public utility mass real property\nor the local assessing jurisdiction objecting to a tentative ceiling\nmust serve a complaint upon the commissioner, in writing, and a copy\nthereof upon the assessing unit or owner of local energy-related public\nutility mass real property, at least ten days before the date specified\nfor the hearing. The complaint shall specify the objections to such\ntentative determination. Service may be made either in person or by\nmail.\n (b) On or before the date specified for the hearing, an affidavit of\nservice shall be filed with the commissioner stating that service has\nbeen made in accordance with the provisions of this section.\n 3. The commissioner or his or her designee shall meet at the time and\nplace specified in such notice set forth in subdivision one of this\nsection to hear complaints in relation to the tentative determination of\nthe assessment ceiling. The provisions of section five hundred twelve of\nthis chapter shall apply so far as may be practicable to a hearing under\nthis section.\n * NB Effective January 1, 2018 and Repealed January 1, 2023\n
§ 499-aaaaa. Definitions. When used in this title, the following terms\nshall have the following meanings:\n 1. "Abatement period" means the tax year or tax years in which the\nabatement is applied by the department of finance to the real property\ntax liability of an eligible building, provided that such abatement may\nnot be applied to the real property tax liability of such building\nduring more than five tax years.\n 2. "Applicant" means an owner who files an application for tax\nabatement.\n 3. "Application for tax abatement" means an application for a\nchildcare center tax abatement pursuant to section four hundred\nninety-nine-ccccc of this title.\n 4. "Childcare center" means a childcare program for which a permit to\noperate such program has been issued by the department of health and\nmental hygiene pursuant to the health code of the city.\n 5. "Childcare desert" means a census tract in a city having a\npopulation of one million or more where, at the time of an application\nfor tax abatement, there are three or more children under five years of\nage for each available childcare slot, or where there are no available\nchildcare slots, as of the most recently published determinations by the\noffice of children and family services.\n 6. "City" means a city with a population of one million or more.\n 7. "Cost-reasonable" means having a cost that, in its nature and\namount, does not exceed that which would be incurred by a prudent person\nunder the circumstances prevailing at the time the decision was made to\nincur the cost.\n 8. "Department of finance" means the department of finance of a city\nhaving a population of one million or more.\n 9. "Department of health and mental hygiene" means the department of\nhealth and mental hygiene of a city having a population of one million\nor more.\n 10. "Designated agency" means an agency of a city having a population\nof one million or more that is designated by the mayor of such city to\nexercise the functions, powers and duties of a designated agency\npursuant to this title.\n 11. "Eligible building" means a class one, class two or class four\nproperty, as such classes of property are defined in subdivision one of\nsection eighteen hundred two of this chapter, located within a city\nhaving a population of one million or more, provided that, for any such\nproperty held in the condominium form of ownership, "eligible building"\nshall mean a tax lot in such property.\n 12. "Owner" means the owner of an eligible building, or with respect\nto an eligible building held in the cooperative form of ownership, the\nboard of directors of a cooperative apartment corporation, or, with\nrespect to an eligible building held in the condominium form of\nownership, an owner of a tax lot in such building or the board of\nmanagers of such building.\n 13. "Premises" means the location of a childcare center as specified\non the permit for the operation of such center issued by the department\nof health and mental hygiene pursuant to the health code of the city.\n
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.