N.Y. Real Property Tax Law § 499-FFF
Enforcement and administration
New York · New York Real Property Tax Law · Status: effective · Effective 2014-09-22
Cite this
- Citation
- N.Y. Real Property Tax Law § 499-FFF, Enforcement and administration, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1128044
- Permanent ID
ys:prov:1128044@1- SHA-256
a2e3df106f44f8fa14a665c496b30e3a52f51d724e1f2ed7302e2292e778bf0d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
§ 499-fff. Enforcement and administration. 1. The department of
finance shall have, in addition to any other functions, powers and
duties that have been or may be conferred on it by law, the following
functions, powers and duties to be exercised in accordance with this
title:
(a) to apply a tax abatement;
(b) to revoke all or part of any such tax abatement;
(c) to make and promulgate rules to carry out the purposes of this
title; and
(d) any other function, power or duty necessarily implied by this
title.
2. A designated agency shall have, in addition to any other functions,
powers and duties that have been or may be conferred on it by law, the
following functions, powers and duties to be exercised in accordance
with this title:
(a) to receive, review, approve and deny applications for tax
abatement;
(b) to inspect green roofs and any related structures and equipment;
(c) to prescribe forms and make and promulgate rules to carry out the
purposes of this title;
(d) to make the determinations provided for in sections four hundred
ninety-nine-ccc and four hundred ninety-nine-eee of this title and to
notify the department of finance of such determinations; and
(e) any other function, power or duty necessarily implied by this
title.
3. If a designated agency determines that an architect or engineer or
other certified or licensed professional whom such agency designates by
rule, in making any certification under this title or any rule
promulgated hereunder, engaged in professional misconduct, then such
department shall so inform the education department or other appropriate
certifying or licensing authority.
4. A designated agency may provide for reasonable administrative
charges or fees necessary to defray expenses of administering the tax
abatement program established by this title.
5. A designated agency and the department of finance shall establish
procedures that are necessary or appropriate for (a) the timely
notification to the department of finance by a designated agency of an
approval of an application for tax abatement or of any noncompliance
pursuant to section four hundred ninety-nine-eee of this title and (b)
any other interagency coordination to facilitate the purposes of this
title.