N.Y. Real Property Tax Law § 499-FFFFF
Enforcement and administration
New York · New York Real Property Tax Law · Status: effective · Effective 2022-04-29
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- Citation
- N.Y. Real Property Tax Law § 499-FFFFF, Enforcement and administration, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1128073
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Full text
§ 499-fffff. 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 the tax abatement authorized by this title to the real
property tax liability of an eligible building;
(b) to revoke all or part of any such tax abatement;
(c) to promulgate rules to carry out the purposes of this title,
including, but not limited to, requiring, notwithstanding any
inconsistent provision of law, that any submission be made in electronic
form; 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 accept, review, approve and deny applications for tax
abatement;
(b) to promulgate rules to carry out the purposes of this title,
including, but not limited to, requiring, notwithstanding any
inconsistent provision of law, that any submission be made in electronic
form;
(c) to make the determinations provided for in this title; and
(d) any other function, power or duty necessarily implied by this
title.
3. If a designated agency determines that an architect, engineer,
certified public accountant, or other certified or licensed professional
in the field of business or design whom such agency designates by rule,
in making any certification under this title or any rule promulgated
hereunder, engaged in professional misconduct, such agency shall so
inform the education department or other appropriate certifying or
licensing authority.