RPTL 499-e · Title 4. Tax Abatement For Certain Commercial Properties In a City of One Million or More Persons
Enforcement and administration
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 499-e. Enforcement and administration. The department of finance shall have, in addition to any other functions, powers and duties which have been or may be conferred on it by law, the following functions, powers and duties:
1. To receive and review applications for certificates of abatement under this title and issue such certificates where authorized pursuant to this title.
2. To receive evidence of expenditures made on improvements to the eligible premises and the common areas of the eligible building.
3. To receive all certificates of continuing eligibility required by section four hundred ninety-nine-f of this title.
4. To collect all real property taxes, with interest and penalty, due and owing as a result of reduction, termination or revocation of any abatement granted pursuant to this title.
5. To make and promulgate rules to carry out the purposes of this title.
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT499-E
- Text hash
- sha256 6d9766b5ac1cf0e198b72d9b4fe6a981b91f85efcd0a9ea2445b6a0f90bedb59
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.