New York § 499-FFFFF Enforcement and administration

New York Statutes

§ 499-FFFFF — Enforcement and administration

New York § 499-FFFFF

Law RPTReal Property Tax

Title 6Childcare Center Tax Abatement For Certain Properties In a City Having a Population of One Million or More

Art. 4Exemptions

This text of New York § 499-FFFFF (Enforcement and administration) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 499-FFFFF (2026).

Text

§ 499-fffff. Enforcement and administration.

1.The department of\nfinance shall have, in addition to any other functions, powers and\nduties that have been or may be conferred on it by law, the following\nfunctions, powers and duties to be exercised in accordance with this\ntitle:\n (a) to apply the tax abatement authorized by this title to the real\nproperty tax liability of an eligible building;\n (b) to revoke all or part of any such tax abatement;\n (c) to promulgate rules to carry out the purposes of this title,\nincluding, but not limited to, requiring, notwithstanding any\ninconsistent provision of law, that any submission be made in electronic\nform; and\n (d) any other function, power or duty necessarily implied by this\ntitle.\n 2. A designated agency shall have, in addit

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§ 499-fffff. Enforcement and administration. 1. The department of\nfinance shall have, in addition to any other functions, powers and\nduties that have been or may be conferred on it by law, the following\nfunctions, powers and duties to be exercised in accordance with this\ntitle:\n (a) to apply the tax abatement authorized by this title to the real\nproperty tax liability of an eligible building;\n (b) to revoke all or part of any such tax abatement;\n (c) to promulgate rules to carry out the purposes of this title,\nincluding, but not limited to, requiring, notwithstanding any\ninconsistent provision of law, that any submission be made in electronic\nform; and\n (d) any other function, power or duty necessarily implied by this\ntitle.\n 2. A designated agency shall have, in addition to any other functions,\npowers and duties that have been or may be conferred on it by law, the\nfollowing functions, powers and duties to be exercised in accordance\nwith this title:\n (a) to accept, review, approve and deny applications for tax\nabatement;\n (b) to promulgate rules to carry out the purposes of this title,\nincluding, but not limited to, requiring, notwithstanding any\ninconsistent provision of law, that any submission be made in electronic\nform;\n (c) to make the determinations provided for in this title; and\n (d) any other function, power or duty necessarily implied by this\ntitle.\n 3. If a designated agency determines that an architect, engineer,\ncertified public accountant, or other certified or licensed professional\nin the field of business or design whom such agency designates by rule,\nin making any certification under this title or any rule promulgated\nhereunder, engaged in professional misconduct, such agency shall so\ninform the education department or other appropriate certifying or\nlicensing authority.\n