§ 499-CCCCC — Application for tax abatement

§ 499-ccccc. Application for tax abatement. 1. To obtain a tax\nabatement authorized by this title, an application for tax abatement\nshall be filed with a designated agency no later than the fifteenth of\nMarch before the tax year, commencing on the first of July, for which\nthe tax abatement authorized by this title is sought, provided, however,\nthat such application for tax abatement may not be filed later than\nMarch fifteenth, two thousand twenty-seven.\n 2. Such application shall contain the following:\n (a) The name, address and electronic mail address of the applicant and\nthe location of the eligible building.\n (b) Proof that all required permits and other approvals, as further\ndesignated by rule, to construct, convert, alter or improve the premises\nof the childcare center in the eligible building described in\nsubdivision one of section four hundred ninety-nine-bbbbb of this title\nwere obtained.\n (c) Proof that the applicant has entered into a lease or other\nagreement with a person to operate a childcare center in the eligible\nbuilding described in subdivision one of section four hundred\nninety-nine-bbbbb of this title, or a copy of the new or amended permit\nissued to such childcare center by the department of health and mental\nhygiene for such operation.\n (d) Determinations that have been certified, in a form prescribed by\nthe designated agency, by an engineer, architect, or certified public\naccountant, licensed and registered pursuant to the education law, or by\nanother certified or licensed professional in the field of business or\ndesign, as further designated by rule, as follows:\n (i) The area, in square feet, of the premises of the childcare center\nin the eligible building described in subdivision one of section four\nhundred ninety-nine-bbbbb of this title;\n (ii) The costs incurred in the construction, conversion, alteration or\nimprovement that has resulted in the creation of a premises of a\nchildcare center in such building; or, for construction, conversion,\nalteration or improvement resulting in an increase in the maximum number\nof children allowed on the premises of an existing childcare center in\nsuch building, such costs that were necessary to increase the maximum\nnumber of children allowed on such premises; and\n (iii) The reasonableness of the costs to construct, convert, alter or\nimprove the premises of the childcare center in the eligible building\ndescribed in subdivision one of section four hundred ninety-nine-bbbbb,\nwhich requires finding that such costs were cost-reasonable and\ncomparable to the cost of constructing, converting, altering or\nimproving a premises of a childcare center pursuant to the health code\nof the city in a similar eligible building.\n (e) Any other information or certifications required by a designated\nagency pursuant to this title and the rules promulgated hereunder.\n 3. An application for tax abatement shall be in any format prescribed\nby a designated agency, including electronic form.\n 4. 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 such tax\nabatement have been satisfied. The burden of proof shall be on the\napplicant to show by clear and convincing evidence that the requirements\nfor granting such tax abatement have been satisfied.\n 5. Upon receipt of notification from a designated agency that an\napplication for tax abatement has been approved, the department of\nfinance shall apply such tax abatement to the real property tax\nliability of the eligible building for the tax year for which the\nabatement was sought, provided that there are no outstanding real\nproperty taxes, water and sewer charges, payments in lieu of taxes or\nother municipal charges with respect to the eligible building.\n