N.Y. Real Property Tax Law 489-IIIII – Penalties for non-compliance, false statements and omissions
§ 489-iiiii. Penalties for non-compliance, false statements and omissions. 1. The department of finance may deny, reduce, suspend, terminate or revoke any exemption from tax payments pursuant to this title whenever (a) a recipient fails to comply with the requirements of this title or the rules promulgated hereunder; or (b) an application, certificate or other document submitted by an applicant or recipient pursuant to the requirements of this title or the rules promulgated hereunder contains a false or misleading statement as to a material fact or omits to state any material fact necessary in order to make the statements therein not false or misleading. The department of finance may declare any applicant or recipient referred to in paragraph (a) or (b) of this subdivision to be ineligible for future exemption pursuant to this title for the same or other property.
Terms Used In N.Y. Real Property Tax Law 489-IIIII
- Applicant: means any person obligated to pay real property taxes on the property for which an exemption from real property taxes under this title is sought or in the case of exempt property, the record owner or lessee thereof. See N.Y. Real Property Tax Law 489-AAAAA
- Fraud: Intentional deception resulting in injury to another.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Recipient: means an applicant to whom a certificate of eligibility has been issued pursuant to this title, or the successor in interest of such applicant, provided that where a person who has entered into a lease or purchase agreement with the owner or lessee of exempt property has been a co-applicant, such person or the successor in interest of such person shall be the recipient. See N.Y. Real Property Tax Law 489-AAAAA
2. Notwithstanding any other law to the contrary, a recipient shall be personally liable for any taxes owed pursuant to this title whenever such recipient fails to comply with this title or the rules promulgated hereunder or makes such false or misleading statement or omission, and the department of finance determines that such act was due to the recipient's willful neglect, or that under the circumstances such act constituted a fraud on the department of finance or a buyer or prospective buyer of the property. The remedy provided herein for an action in personam shall be in addition to any other remedy or procedure for the enforcement of collection of delinquent taxes provided by any general, special or local law. Any lease provision which obligates a tenant to pay taxes which become due because of willful neglect or fraud by the recipient, or otherwise relieves or indemnifies the recipient from any personal liability arising hereunder, shall be void as against public policy except where the imposition of such taxes or liability is occasioned by actions of the tenant in violation of the lease.