New York Real Property Tax Law
Tax Exemption and Deferral of Tax Payments For Certain Industrial and Commercial Properties In a City of One Million or More Persons
New York · New York Real Property Tax Law · Status: effective · Effective 2014-09-22
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- New York Real Property Tax Law, Tax Exemption and Deferral of Tax Payments For Certain Industrial and Commercial Properties In a City of One Million or More Persons, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1127971
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TITLE 2-D
TAX EXEMPTION AND DEFERRAL OF TAX
PAYMENTS FOR CERTAIN INDUSTRIAL AND COMMERCIAL
PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
Section 489-aaaa. Definitions.
489-bbbb. Power to enact local law; real property tax exemption;
deferral of tax payments.
489-cccc. Temporary commercial incentive area boundary
commission; classes of area; excluded areas.
489-dddd. Eligibility for benefits.
489-eeee. Application for certificate of eligibility.
489-ffff. Reporting requirement; termination of benefits.
489-gggg. Conversion of property.
489-hhhh. Administration of the benefit program.
489-iiii. Code violations; suspension or termination of
benefits.
489-jjjj. Tax lien; interest rate.
489-kkkk. Penalties for non-compliance, false statements and
omissions.
489-llll. Participation of minority and women-owned business
enterprises.