§ 499-dd. 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, provided, however, that application for a\ncertificate of abatement for eligible premises located within the\nabatement zone defined in paragraph (b) of subdivision two of section\nfour hundred ninety-nine-aa of this title may be made on or after July\nfirst, two thousand and until one hundred eighty days after the end of\nthe eligibility period, and provided, further, however, that application\nfor a certificate of abatement for eligible premises located within the\nabatement zone defined in paragraph (c) of subdivision two of section\nfour hundred ninety-nine-a
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§ 499-dd. 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, provided, however, that application for a\ncertificate of abatement for eligible premises located within the\nabatement zone defined in paragraph (b) of subdivision two of section\nfour hundred ninety-nine-aa of this title may be made on or after July\nfirst, two thousand and until one hundred eighty days after the end of\nthe eligibility period, and provided, further, however, that application\nfor a certificate of abatement for eligible premises located within the\nabatement zone defined in paragraph (c) of subdivision two of section\nfour hundred ninety-nine-aa of this title may be made on or after July\nfirst, two thousand five and until one hundred eighty days after the end\nof the eligibility period. Applications shall be filed with the\ndepartment of finance. No application may be filed prior to the date on\nwhich the lease for the eligible premises is executed by the landlord\nand 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-cc of this title, (ii) a statement of the\nnumber of persons who will, on the rent commencement date, be employed\nin the eligible premises, (iii) a statement of the location of all\noffice or retail space in the city of New York occupied by the tenant\nprior to the execution of the lease for the eligible premises, (iv) the\ncommencement and expiration dates of all leases for eligible premises,\n(v) the aggregate floor area of the eligible building and, in addition\nto the foregoing, for eligible premises as defined in subparagraph (ii)\nof paragraph (b) or paragraph (c) of subdivision ten of section four\nhundred ninety-nine-aa of this title, (vi) the amount and percentage of\nsuch eligible premises to be used for industrial and manufacturing\nactivities and (vii) the amount and percentage of such eligible premises\nto be used for ancillary purposes. Such application shall also state\nthat the applicant agrees to comply with and be subject to the rules\nissued from time to time by the department of finance.\n 4. Within one hundred eighty days following the lease commencement\ndate, the applicant shall provide, in addition to any other information\nrequired by the department of finance, evidence acceptable to the\ndepartment of finance that the number of employees in the eligible\npremises or in the case of an expansion tenant, in the expansion\npremises, and the expenditures on improvements to the eligible premises\nand the common areas of the eligible building or, in the case of an\nexpansion tenant, to the expansion premises and the common areas of the\neligible building meet the requirements of section four hundred\nninety-nine-cc of this title; provided that for a renewal tenant,\nevidence acceptable to the department of finance that expenditures on\nimprovements to the eligible premises and the common areas of the\neligible building meet the requirements of section four hundred\nninety-nine-cc of this title shall be submitted within fourteen months\nof the lease commencement date. The department of finance shall issue a\ncertificate of abatement upon determining that the applicant has\nsubmitted proof acceptable to the department of finance that the\napplicant has met the requirements set forth in this title; provided\nthat, with respect to a renewal tenant, the department of finance shall\nissue a certificate of abatement upon determining that the applicant\nhas, not later than one hundred eighty days following the lease\ncommencement date, submitted to the department of finance (i) proof\nacceptable to the department of finance that the requirements of section\nfour hundred ninety-nine-cc of this title concerning the requisite\nnumber of employees has been met, (ii) a certification that the\napplicant intends to meet the requirements of such section four hundred\nninety-nine-cc concerning expenditures on improvements within the time\nspecified in such section and (iii) such additional information as the\ndepartment 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. Except as provided in subdivisions nine and ten of this section,\nleases commencing on or after April first, nineteen hundred ninety-seven\nshall be subject to the provisions of this title as amended by chapter\nfour hundred forty of the laws of two thousand three. Notwithstanding\nany other provision of law to the contrary, with respect to leases\ncommencing on or after April first, nineteen hundred ninety-seven, 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 sixty days following the date chapter six\nhundred twenty-nine of the laws of nineteen hundred ninety-seven became\na law, whichever is later.\n 9. Leases commencing on or after July first, two thousand for eligible\npremises located within the abatement zone defined in paragraph (b) of\nsubdivision two of section four hundred ninety-nine-aa of this title\nshall be subject to the provisions of this title as amended by chapter\ntwo hundred sixty-one of the laws of two thousand and chapter four\nhundred forty of the laws of two thousand three.\n 10. Leases commencing on or after July first, two thousand five for\neligible premises located within the abatement zone defined in paragraph\n(c) of subdivision two of section four hundred ninety-nine-aa of this\ntitle shall be subject to the provisions of this title as amended by\nchapter four hundred forty of the laws of two thousand three and the\nchapter of the laws of two thousand five that added this subdivision.\n