§ 499-CCCC — Application for tax abatement

New York § 499-CCCC

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 4-C: Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement For Certain Properties In a City of One Million or More Persons
• Art. 4: Exemptions

Text

§ 499-cccc. Application for tax abatement. 1. To obtain a tax\nabatement pursuant to this title, an applicant must file an application\nfor tax abatement, which may be filed on or after January first, two\nthousand nine, and on or before January first, two thousand thirty-six.\n 2. Such application shall be filed with a designated agency no later\nthan the March fifteenth before the first tax year, beginning July\nfirst, for which the tax abatement is sought.\n 3. Such application shall contain the following:\n (a) The name and address of the applicant and the location of the\nsolar electric generating system or the electric energy storage\nequipment.\n (b) Proof that the applicant received all required certifications,\npermits and other approvals to construct the solar electric generating\nsystem or the electric energy storage equipment.\n (c) Certifications in a form prescribed by a designated agency, from\nan architect, engineer or other certified or licensed professional whom\na designated agency designates by rule, that (i) a solar electric\ngenerating system or electric energy storage equipment has been placed\nin service in connection with an eligible building in accordance with\nthis title, the rules promulgated hereunder, and local construction and\nfire codes, and (ii) if the solar electric generating system or electric\nenergy storage equipment has been placed on the roof of a building or\nother structure, that a structural analysis has been performed\nestablishing that such building or structure can sustain the load of\nsuch solar electric generating system or electric energy storage\nequipment. All certifications required by this title or the rules\npromulgated hereunder shall set forth the specific findings upon which\nthe certification is based, and shall include information sufficient to\nidentify the eligible building, the certifying engineer, architect or\nother professional, and such other information as may be prescribed by a\ndesignated agency.\n (d) An agreement to permit a designated agency or its designee to\ninspect the solar electric generating system or electric energy storage\nequipment and any related structures and equipment upon reasonable\nnotice.\n (e) Any other information or certifications required by a designated\nagency pursuant to this title and the rules promulgated hereunder.\n 4. An application for tax abatement shall be in any format prescribed\nby a designated agency, including electronic form.\n 5. An application for tax abatement shall be approved by a designated\nagency upon determining that the applicant has submitted proof\nacceptable to such agency that the requirements for obtaining a tax\nabatement pursuant to this title and the rules promulgated hereunder\nhave been met. The burden of proof shall be on the applicant to show by\nclear and convincing evidence that the requirements for granting a tax\nabatement have been satisfied.\n 6. Upon notification from a designated agency that an application for\ntax abatement has been approved, the department of finance shall apply\nthe tax abatement, provided there are no outstanding real estate taxes,\nwater and sewer charges, payments in lieu of taxes or other municipal\ncharges with respect to the eligible building.\n