§ 499-AAAAA — Definitions

New York § 499-AAAAA

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 6: Childcare Center Tax Abatement For Certain Properties In a City Having a Population of One Million or More
• Art. 4: Exemptions

Text

§ 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