§ 499-D — Application for certificate of abatement

§ 499-d. Application for certificate of abatement. 1. Application for\na certificate of abatement may be made on or after April first, nineteen\nhundred ninety-five and until sixty days after the end of the\neligibility period, and shall be filed with the department of finance.\nNo application may be filed prior to the date on which the lease for the\neligible premises is executed by the landlord and tenant.\n 2. No abatement pursuant to this title shall be granted unless the\napplicant files an application for a certificate of abatement within\nsixty days following the lease commencement date or within sixty days\nfollowing the date chapter four of the laws of nineteen hundred\nninety-five became a law, whichever is later. Notwithstanding the\nforegoing sentence and any other provision of law to the contrary, with\nrespect to leases commencing on or after April first, nineteen hundred\nninety-five and before July first, nineteen hundred ninety-six, an\napplication for a certificate of abatement shall be considered timely\nfiled if filed within one hundred eighty days following the lease\ncommencement date or within one hundred eighty days following the date\nchapter four of the laws of nineteen hundred ninety-five became a law,\nwhichever is later.\n 3. In addition to any other information required by the department of\nfinance, the application for a certificate of abatement shall include an\nabstract of the lease for the eligible premises for which an abatement\nis being sought which abstract is signed by the landlord and the tenant.\nSuch abstract shall include the tenant's percentage share, the lease\ncommencement date, the rent commencement date, the expiration date for\nsuch lease and a description of the improvements to be made to the\neligible premises and the common areas of the eligible building,\nincluding the estimated value of such improvements. Such application\nshall also include (i) a statement that the amount of the expenditures\non such improvements will equal or exceed the amount required by section\nfour hundred ninety-nine-c of this title, (ii) a statement of the number\nof persons who will, on the rent commencement date, be employed in the\neligible premises, (iii) a statement of the location of all office or\nretail space in the city of New York occupied by the tenant prior to the\nexecution of the lease for the eligible premises, (iv) the commencement\nand expiration dates of all leases for premises in the abatement zone\nused or occupied as office or retail space and (v) the aggregate floor\narea of the eligible building. Such application shall also state that\nthe applicant agrees to comply with and be subject to the rules issued\nfrom time to time by the department of finance.\n 4. Within sixty days following the rent commencement date, the\napplicant shall provide, in addition to any other information required\nby the department of finance, evidence acceptable to the department of\nfinance that the number of employees in the eligible premises or in the\ncase of an expansion tenant, in the expansion premises, and the\nexpenditures on improvements to the eligible premises and the common\nareas of the eligible building or, in the case of an expansion tenant,\nto the expansion premises and the common areas of the eligible building\nmeet the requirements of section four hundred ninety-nine-c of this\ntitle; provided that for a renewal tenant, evidence acceptable to the\ndepartment of finance that expenditures on improvements to the eligible\npremises and the common areas of the eligible building meet the\nrequirements of section four hundred ninety-nine-c of this title shall\nbe submitted within fourteen months of the lease commencement date. The\ndepartment of finance shall issue a certificate of abatement upon\ndetermining that the applicant has submitted proof acceptable to the\ndepartment of finance that the applicant has met the requirements set\nforth in this title; provided that, with respect to a renewal tenant,\nthe department of finance shall issue a certificate of abatement upon\ndetermining that the applicant has, not later than sixty days following\nthe rent commencement date, submitted to the department of finance (i)\nproof acceptable to the department of finance that the requirements of\nsection four hundred ninety-nine-c of this title concerning the\nrequisite number of employees has been met, (ii) a certification that\nthe applicant intends to meet the requirements of such section four\nhundred ninety-nine-c concerning expenditures on improvements within the\ntime specified in such section and (iii) such additional information as\nthe department of finance shall require.\n 5. The burden of proof shall be on the applicant to show by clear and\nconvincing evidence that the requirements for granting a certificate of\nabatement have been satisfied. The department of finance shall have the\nauthority to require that statements in connection with such application\nbe made under oath.\n 6. The department of finance may provide by rule for reasonable\nadministrative charges or fees necessary to defray expenses in\nadministering the abatement program provided by this title.\n 7. Except as otherwise provided in this subdivision, leases commencing\non or after July first, nineteen hundred ninety-six and before April\nfirst, nineteen hundred ninety-seven shall be subject to the provisions\nof this title as amended by chapter four hundred seventy-two of the laws\nof nineteen hundred ninety-six. Notwithstanding any other provision of\nlaw to the contrary, with respect to leases commencing on or after July\nfirst, nineteen hundred ninety-six, an application for a certificate of\nabatement shall be considered timely filed if filed within one hundred\neighty days following the lease commencement date or within sixty days\nfollowing the date chapter four hundred seventy-two of the laws of\nnineteen hundred ninety-six became a law, whichever is later. Except as\notherwise provided in subdivision two of this section, leases commencing\nbefore July first, nineteen hundred ninety-six shall be subject to the\nprovisions of this title as in effect prior to its amendment by chapter\nfour hundred seventy-two of the laws of nineteen hundred ninety-six.\n 8. Leases commencing on or after April first, nineteen hundred\nninety-seven shall be subject to the provisions of this title as amended\nby chapter six hundred twenty-nine of the laws of nineteen hundred\nninety-seven, chapter one hundred eighteen of the laws of two thousand\none, chapter four hundred forty of the laws of two thousand three,\nchapter sixty of the laws of two thousand seven, chapter twenty-two of\nthe laws of two thousand ten, chapter fifty-nine of the laws of two\nthousand fourteen, chapter twenty of the laws of two thousand fifteen,\nchapter sixty-one of the laws of two thousand seventeen, chapter\nfifty-eight of the laws of two thousand twenty, and the chapter of the\nlaws of two thousand twenty-three that amended this phrase.\nNotwithstanding any other provision of law to the contrary, with respect\nto leases commencing on or after April first, nineteen hundred\nninety-seven, an application for a certificate of abatement shall be\nconsidered timely filed if filed within one hundred eighty days\nfollowing the lease commencement date or within sixty days following the\ndate chapter six hundred twenty-nine of the laws of nineteen hundred\nninety-seven became a law, whichever is later.\n